Arkansas § 3-5-223 Actions to recover taxes

Arkansas Statutes

§ 3-5-223 — Actions to recover taxes

Arkansas § 3-5-223

Title3

This text of Arkansas § 3-5-223 (Actions to recover taxes) 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. § 3-5-223 (2026).

Text

(a)Where the Secretary of the Department of Finance and Administration finds upon investigation that the state has lost tax on account of the evasion of any provision of law, he or she may bring suit in his or her own name in the proper court for the recovery of such taxes.

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

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(a) Where the Secretary of the Department of Finance and Administration finds upon investigation that the state has lost tax on account of the evasion of any provision of law, he or she may bring suit in his or her own name in the proper court for the recovery of such taxes. (b) Action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in such evasion.