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2019 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 12 - Vending Devices Decal Act of 1997
§ 26-57-1214. Disposition of Forfeiture Sale Proceeds
Universal Citation:
AR Code § 26-57-1214 (2019)
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- The sale of the vending device shall be for cash, and the proceeds of the sale shall be applied as follows:
(1) To the payment of the costs incident to the seizure and sale of the vending device;
(2) To the payment of any taxes or decal fee costs, including penalties, that may have accrued against the vending device; and
(3) The balance, if any, shall be remitted to the owner of the vending device.
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