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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
§ 26-57-1216. Forfeiture Determination - Appeal
Universal Citation:
AR Code § 26-57-1216 (2019)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
(a) The written determination of the Secretary of the Department of Finance and Administration or his or her authorized agent declaring a forfeiture of the vending device, including the cash contents thereof, if any, and directing the sale of the vending device shall be a final determination of the secretary and shall be treated for purposes of the owner's or operator's appeal of the secretary's determination as a final assessment, subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(b) Judicial review of the final determination by the secretary shall be available pursuant to the provisions of § 26-18-406.
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