2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 55 - Motor Fuels Taxes
Subchapter 2 - Motor Fuel Tax Law
§ 26-55-219 - Distributor's license -- Refusal.

(a) In the event that any application for a license to transact business as a distributor in the State of Arkansas shall be filed by any person whose license shall at any time have been cancelled for cause by the Director of the Department of Finance and Administration, or in case the director shall be of the opinion that the application is not filed in good faith or in the event that the application is filed by some person as a subterfuge for the real person in interest whose license or registration shall theretofore have been cancelled for cause by the director, or for any other valid reason, then and in any of said events the director, after a hearing of which the applicant shall have been given five (5) days' notice in writing and at which the applicant shall have the right to appear in person or by counsel and present testimony, shall have and is given the right and authority to refuse to issue to the person a license certificate to transact business as a distributor in the State of Arkansas.

(b) Any distributor who is aggrieved by the action of the director in refusing to issue the license applied for, within thirty (30) days from the time of the refusal, may appeal to the circuit court of the county of the distributor's residence where the distributor shall be entitled to a hearing de novo. An appeal shall lie from the circuit court to the Supreme Court as in other cases now provided by law.