(a) If a licensed liquefied gas special fuels supplier or dealer fails to file any report required by this subchapter, or falsely or fraudulently files a report, or fails to pay the full amount of the tax levied by this subchapter, or if at any time the surety on the licensee's bond becomes unsatisfactory or inaccessible to the Secretary of the Department of Finance and Administration or the bond is discharged or cancelled, and a new bond is not furnished by the licensee within five (5) days after the demand of the secretary, the secretary may give notice to the licensee of an intention to revoke his or her license. (b) (1) The licensee shall be entitled to a period of twenty (20) days after the mailing of the notice within which to apply for a hearing on the question of having his or her license revoked. (2) A hearing under this section shall be held under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (c) After the hearing at which the licensee is entitled to present evidence and be represented by counsel, the secretary or the Tax Appeals Commission, as applicable, shall determine whether the licensee's license shall be revoked. (d) (1) The secretary or the licensee may seek judicial relief from an adverse decision under this section by filing suit under §§ 26-18-602 and 26-18-1117 . (2) An appeal may be had from the judgment of the circuit court as in other cases as provided by law. (e) (1) If the licensee fails to apply for a hearing within the prescribed time, the secretary may immediately revoke the license of the licensee and notify the licensee by registered mail, addressed to the last known address of the licensee appearing in the files of the secretary. (2) The secretary shall also notify the surety company on the licensee's bond in like manner. Amended by Act 2021, No. 593,§ 33, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 4088, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 9; A.S.A. 1947, § 75-1262. (a) If a licensed liquefied gas special fuels supplier or dealer fails to file any report required by this subchapter, or falsely or fraudulently files a report, or fails to pay the full amount of the tax levied by this subchapter, or if at any time the surety on the licensee's bond becomes unsatisfactory or inaccessible to the Secretary of the Department of Finance and Administration or the bond is discharged or cancelled, and a new bond is not furnished by the licensee within five (5) days after the demand of the secretary, the secretary may give notice to the licensee of an intention to revoke his or her license. (b) (1) The licensee shall be entitled to a period of twenty (20) days after the mailing of the notice within which to apply for a hearing on the question of having his or her license revoked. (2) A hearing under this section shall be held under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (c) After the hearing at which the licensee is entitled to present evidence and be represented by counsel, the secretary or the Tax Appeals Commission, as applicable, shall determine whether the licensee's license shall be revoked. (d) (1) The secretary or the licensee may seek judicial relief from an adverse decision under this section by filing suit under §§ 26-18-602 and 26-18-1117 . (2) An appeal may be had from the judgment of the circuit court as in other cases as provided by law. (e) (1) If the licensee fails to apply for a hearing within the prescribed time, the secretary may immediately revoke the license of the licensee and notify the licensee by registered mail, addressed to the last known address of the licensee appearing in the files of the secretary. (2) The secretary shall also notify the surety company on the licensee's bond in like manner. Amended by Act 2021, No. 593,§ 33, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 4088, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 9; A.S.A. 1947, § 75-1262. (a) If a licensed liquefied gas special fuels supplier or dealer fails to file any report required by this subchapter, or falsely or fraudulently files a report, or fails to pay the full amount of the tax levied by this subchapter, or if at any time the surety on the licensee's bond becomes unsatisfactory or inaccessible to the Secretary of the Department of Finance and Administration or the bond is discharged or cancelled, and a new bond is not furnished by the licensee within five (5) days after the demand of the secretary, the secretary may give notice to the licensee of an intention to revoke his or her license. (b) (1) The licensee shall be entitled to a period of twenty (20) days after the mailing of the notice within which to apply for a hearing on the question of having his or her license revoked. (2) A hearing under this section shall be held under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (c) After the hearing at which the licensee is entitled to present evidence and be represented by counsel, the secretary or the Tax Appeals Commission, as applicable, shall determine whether the licensee's license shall be revoked. (d) (1) The secretary or the licensee may seek judicial relief from an adverse decision under this section by filing suit under §§ 26-18-602 and 26-18-1117 . (2) An appeal may be had from the judgment of the circuit court as in other cases as provided by law. (e) (1) If the licensee fails to apply for a hearing within the prescribed time, the secretary may immediately revoke the license of the licensee and notify the licensee by registered mail, addressed to the last known address of the licensee appearing in the files of the secretary. (2) The secretary shall also notify the surety company on the licensee's bond in like manner. Amended by Act 2021, No. 593,§ 33, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 4088, eff. 7/1/2019. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 9; A.S.A. 1947, § 75-1262. (a) If a licensed liquefied gas special fuels supplier or dealer fails to file any report required by this subchapter, or falsely or fraudulently files a report, or fails to pay the full amount of the tax levied by this subchapter, or if at any time the surety on the licensee's bond becomes unsatisfactory or inaccessible to the Secretary of the Department of Finance and Administration or the bond is discharged or cancelled, and a new bond is not furnished by the licensee within five (5) days after the demand of the secretary, the secretary may give notice to the licensee of an intention to revoke his or her license. (b) (1) The licensee shall be entitled to a period of twenty (20) days after the mailing of the notice within which to apply for a hearing on the question of having his or her license revoked. (2) A hearing under this section shall be held under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (1) The licensee shall be entitled to a period of twenty (20) days after the mailing of the notice within which to apply for a hearing on the question of having his or her license revoked. (2) A hearing under this section shall be held under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. (c) After the hearing at which the licensee is entitled to present evidence and be represented by counsel, the secretary or the Tax Appeals Commission, as applicable, shall determine whether the licensee's license shall be revoked. (d) (1) The secretary or the licensee may seek judicial relief from an adverse decision under this section by filing suit under §§ 26-18-602 and 26-18-1117 . (2) An appeal may be had from the judgment of the circuit court as in other cases as provided by law. (1) The secretary or the licensee may seek judicial relief from an adverse decision under this section by filing suit under §§ 26-18-602 and 26-18-1117 . (2) An appeal may be had from the judgment of the circuit court as in other cases as provided by law. (e) (1) If the licensee fails to apply for a hearing within the prescribed time, the secretary may immediately revoke the license of the licensee and notify the licensee by registered mail, addressed to the last known address of the licensee appearing in the files of the secretary. (2) The secretary shall also notify the surety company on the licensee's bond in like manner. (1) If the licensee fails to apply for a hearing within the prescribed time, the secretary may immediately revoke the license of the licensee and notify the licensee by registered mail, addressed to the last known address of the licensee appearing in the files of the secretary. (2) The secretary shall also notify the surety company on the licensee's bond in like manner. Acts 1965 (1st Ex. Sess.), No. 40, ch. 3, § 9; A.S.A. 1947, § 75-1262.
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