2016 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 1 - -- Arkansas Compensating Tax Act of 1949
§ 26-53-129. Suits for violations of subchapter -- Agent for service
(a) In all suits brought in any of the courts of this state by the Director of the Department of Finance and Administration against any vendor for any violation of this subchapter, the suits shall be brought thereon in any courts of this state having jurisdiction of the subject matter.
(b) (1) Every vendor shall designate with the director an agent for service within this state for the purpose of enforcing this subchapter.
(2) If a vendor has not designated or shall fail to designate with the director an agent for service within this state, then the Secretary of State shall be deemed the agent for service, or any agent or employee of the vendor within this state shall be deemed agent for service.
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