2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 12 - Vending Devices Decal Act of 1997
§ 26-57-1212 - Procedure upon forfeiture.
(a) Upon the seizure of the vending device, the vending device shall forthwith be delivered, together with the cash, if any, contained in the receptacle of the vending device, to the Director of the Department of Finance and Administration.
(b) The director or his or her authorized agent shall then proceed to make an administrative determination of whether or not the vending device and cash, if any, that have been seized should in fact be forfeited to the State of Arkansas.
(c) The owner of the vending device shall be given at least thirty (30) days' written notice of the date of the hearing on the forfeiture of the vending device. The notice shall be considered a notice of proposed assessment under § 26-18-403, and the owner shall be entitled to an administrative hearing pursuant to § 26-18-405.
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