2010 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration Of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 7 - Enforcement
§ 26-18-702 - Injunction proceedings.

26-18-702. Injunction proceedings.

(a) When a return required under any state tax law has not been filed or does not furnish all the information required by the Director of the Department of Finance and Administration or when the taxes imposed by any state tax law have not been paid or when any required license or permit has not been secured, the director, in the name of the State of Arkansas, may institute any necessary action or proceeding in the Pulaski County Circuit Court to enjoin the person or taxpayer from continuing operations until the report or return has been filed, required licenses or permits secured, or taxes paid as required.

(b) The injunction shall be issued without a bond being required from the state.