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Arkansas Code of 1987 (2024)
Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606)
Chapter 5 - BEER AND WINE - MANUFACTURE, SALE, AND TRANSPORTATION GENERALLY (§§ 3-5-101 — 3-5-1909)
Subchapter 19 - MICROBREWERY-RESTAURANT PRIVATE CLUB PERMIT (§§ 3-5-1901 — 3-5-1909)
Section 3-5-1908 - Collection of taxes
Universal Citation:
AR Code § 3-5-1908 (2024)
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- (a) The Secretary of the Department of Finance and Administration shall assess and collect delinquent state and local taxes from the owner or owners of the microbrewery-restaurant private club, file claims for unpaid taxes against bonds or other security required to be posted by the permittee, and enforce liens against assets held by the owner or owners.
- (b) The Alcoholic Beverage Control Division may suspend or refuse to renew a permit held by a nonpartner if the microbrewery-restaurant private club owner fails to remit state or local taxes.
Added by Act 2019, No. 681,§ 1, eff. 7/24/2019.
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