There is a newer version of the Arkansas Code
2015 Arkansas Code
Title 26 - Taxation
Subtitle 4 - Collection And Enforcement
Chapter 34 - General Provisions
§ 26-34-107 - No proceedings after payment except for fraud.
AR Code § 26-34-107 (2015) What's This?
After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.
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