Arkansas Code of 1987 (2024)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605)
Subchapter 4 - COIN-OPERATED AMUSEMENTS (§§ 26-57-401 — 26-57-421)
Section 26-57-413 - Licenses - Revocation or suspension

• (a) The Secretary 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)
  • (1) The licensee shall have fifteen (15) days in which to request a hearing, after which time a hearing shall be had not less than twenty (20) days subsequent to the expiration of the fifteen-day period of notice.
  • (2) A hearing under this subsection shall be held under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

• (d) The licensee or the secretary may seek judicial relief from an adverse decision under this section by filing suit under § 26-18-602.

Amended by Act 2021, No. 593,§ 34, eff. 1/1/2023.

Amended by Act 2019, No. 910,§ 4175, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4174, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4173, eff. 7/1/2019.

Acts 1977, No. 553, § 3; A.S.A. 1947, § 84-2635; Acts 1995, No. 1160, § 32.