2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 4 - Coin-Operated Amusements
§ 26-57-413 - Licenses -- Revocation or suspension.
(a) The Director 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) The licensee shall have fifteen (15) days in which to notify the director that a hearing is desired, after which time a hearing shall be had not less than fifteen (15) days subsequent to the expiration of the fifteen-day period of notice.
(d) (1) Any licensee whose license has been revoked or suspended may appeal to the Pulaski County Circuit Court within twenty (20) days after revocation or suspension by filing a copy of the notice of the revocation or suspension with the clerk of the circuit court and causing a summons to be served on the director.
(2) The case shall be tried de novo in the circuit court.
(3) Either party may prosecute an appeal to the Supreme Court as in other cases.
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