Arkansas § 26-59-112 Secretary to make return when no return filed

Arkansas Statutes

§ 26-59-112 — Secretary to make return when no return filed

Arkansas § 26-59-112

Title26

This text of Arkansas § 26-59-112 (Secretary to make return when no return filed) 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. § 26-59-112 (2026).

Text

If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by rule made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Secretary of the Department of Finance and Administration shall make the return or list from the secretary's own knowledge and from such information as the secretary can obtain through testimony or otherwise. Any return or list so made by the secretary shall be prima facie good and sufficient for all legal purposes.

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If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by rule made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Secretary of the Department of Finance and Administration shall make the return or list from the secretary's own knowledge and from such information as the secretary can obtain through testimony or otherwise. Any return or list so made by the secretary shall be prima facie good and sufficient for all legal purposes.

Legislative History

Amended by Act 2019, No. 315,§ 3047, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4282, eff. 7/1/2019. Acts 1941, No. 136, § 23; A.S.A. 1947, § 63-122.