2018 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 6 - Licenses, Permits, and Registrations
§ 26-18-601. Cancellation or refusal of license or permit.
(a) The director may cancel or refuse to issue, extend, or reinstate any license, permit, or registration under any state tax law to any person or taxpayer who has within the last three (3) years:
(1) Failed to observe or fulfill the conditions upon which the license or permit was issued; or
(2) Failed to pay any delinquent tax or penalty.
(b)
(1) When the director determines, in his or her sole discretion, that an emergency situation exists and that the public welfare and safety are endangered, he or she may issue an order temporarily suspending a license, permit, or registration pending a hearing before him or her on the subject of the cancellation of the license, permit, or registration.
(2) The director shall give notice of the temporary suspension at the same time that he or she gives notice of his or her intention to cancel or to refuse to issue, extend, or reinstate any license, permit, or duplicate copy thereof, as provided by this section.
(3) The director shall as soon as practicable, but in any event within three (3) days after the request of the taxpayer, hold a hearing on whether the temporary suspension should be made permanent.
(4) The temporary suspension shall be made permanent without a hearing unless the taxpayer requests a hearing within twenty (20) days of receipt of notice of the temporary suspension.
(c) Except as set out in subsection (b) of this section, before the director may cancel or refuse to issue, extend, or reinstate any license, permit, or registration, he or she shall give notice of his or her proposed action, and the owner or applicant shall have twenty (20) days after receipt of the director's decision to request a hearing.
(d)
(1) When a license, permit, or registration is cancelled by the director, all accrued fees, taxes, and penalties, even though not due and payable at the time of cancellation under the state tax law imposing and levying the tax, shall become due concurrently with the cancellation of the license, permit, or registration.
(2) The licensee or permittee shall within five (5) business days of cancellation make a report to the director covering the period not previously covered by reports filed by that person and ending with the date of the cancellation and shall pay all accrued fees, taxes, and penalties at the time the report is made.
(3) Violation of this subsection is a Class C misdemeanor.
(e)
(1) The affected taxpayer may seek relief from the decision of the director cancelling a license, permit, or registration by requesting a hearing, pursuant to subsections (b) and (c) of this section, by filing a written protest of the action with the hearing officer appointed by the director, pursuant to § 26-18-405, and the hearing officer shall hold all hearings requested pursuant to this section.
(2) The hearing officer shall issue a written decision on all hearings which shall be final unless revised by the director.
(3) The hearings and determinations of the hearing officer shall not be subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.
(4)
(A) A taxpayer may request a revision by the director of the hearing officer's determination which is adverse to him or her within twenty (20) days of the date of the mailing of the hearing officer's decision.
(B) If the director refuses to make a revision, or if the taxpayer does not request a revision, then the affected taxpayer may seek relief from the hearing officer's decision or the final revision determination by the director by following the method provided in § 26-18-602.
(f) Violations of this section shall be punished as provided in § 26-18-206. The director may seek to enjoin any violation of any state tax law the director is charged to enforce.
