Arkansas § 26-57-250 Civil action to recover tax and penalties - Party defendants

Arkansas Statutes

§ 26-57-250 — Civil action to recover tax and penalties - Party defendants

Arkansas § 26-57-250

Title26

This text of Arkansas § 26-57-250 (Civil action to recover tax and penalties - Party defendants) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-57-250 (2026).

Text

(a)When the Secretary of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the evasion of any provision of this subchapter, the secretary may bring suit in the proper court to recover the tax and penalties.

(b)The action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in the evasion.

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(a) When the Secretary of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the evasion of any provision of this subchapter, the secretary may bring suit in the proper court to recover the tax and penalties. (b) The action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in the evasion.