(a) The Secretary of the Department of Finance and Administration may revoke or suspend the license authorized under this subchapter for cause. (b) Any person, partnership, limited liability company, or corporation that is a licensee under this subchapter shall be notified in writing that the revocation or suspension of its license is being considered and the reason therefor. (c) (1) The licensee shall have fifteen (15) days in which to request a hearing, after which time a hearing shall be had not less than twenty (20) days subsequent to the expiration of the fifteen-day period of notice. (2) A hearing under this subsection 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. (d) The licensee or the secretary may seek judicial relief from an adverse decision under this section by filing suit under § 26-18-602 . Amended by Act 2021, No. 593,§ 34, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 4175, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4174, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4173, eff. 7/1/2019. Acts 1977, No. 553, § 3; A.S.A. 1947, § 84-2635; Acts 1995, No. 1160, § 32. (a) The Secretary of the Department of Finance and Administration may revoke or suspend the license authorized under this subchapter for cause. (b) Any person, partnership, limited liability company, or corporation that is a licensee under this subchapter shall be notified in writing that the revocation or suspension of its license is being considered and the reason therefor. (c) (1) The licensee shall have fifteen (15) days in which to request a hearing, after which time a hearing shall be had not less than twenty (20) days subsequent to the expiration of the fifteen-day period of notice. (2) A hearing under this subsection 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. (d) The licensee or the secretary may seek judicial relief from an adverse decision under this section by filing suit under § 26-18-602 . Amended by Act 2021, No. 593,§ 34, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 4175, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4174, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4173, eff. 7/1/2019. Acts 1977, No. 553, § 3; A.S.A. 1947, § 84-2635; Acts 1995, No. 1160, § 32. (a) The Secretary of the Department of Finance and Administration may revoke or suspend the license authorized under this subchapter for cause. (b) Any person, partnership, limited liability company, or corporation that is a licensee under this subchapter shall be notified in writing that the revocation or suspension of its license is being considered and the reason therefor. (c) (1) The licensee shall have fifteen (15) days in which to request a hearing, after which time a hearing shall be had not less than twenty (20) days subsequent to the expiration of the fifteen-day period of notice. (2) A hearing under this subsection 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. (d) The licensee or the secretary may seek judicial relief from an adverse decision under this section by filing suit under § 26-18-602 . Amended by Act 2021, No. 593,§ 34, eff. 1/1/2023. Amended by Act 2019, No. 910,§ 4175, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4174, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4173, eff. 7/1/2019. Acts 1977, No. 553, § 3; A.S.A. 1947, § 84-2635; Acts 1995, No. 1160, § 32. (a) The Secretary of the Department of Finance and Administration may revoke or suspend the license authorized under this subchapter for cause. (b) Any person, partnership, limited liability company, or corporation that is a licensee under this subchapter shall be notified in writing that the revocation or suspension of its license is being considered and the reason therefor. (c) (1) The licensee shall have fifteen (15) days in which to request a hearing, after which time a hearing shall be had not less than twenty (20) days subsequent to the expiration of the fifteen-day period of notice. (2) A hearing under this subsection 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 have fifteen (15) days in which to request a hearing, after which time a hearing shall be had not less than twenty (20) days subsequent to the expiration of the fifteen-day period of notice. (2) A hearing under this subsection 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. (d) The licensee or the secretary may seek judicial relief from an adverse decision under this section by filing suit under § 26-18-602 . Acts 1977, No. 553, § 3; A.S.A. 1947, § 84-2635; Acts 1995, No. 1160, § 32.
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