Ark. Code Ann. § 26-18-401 (2020)
Assessment and collection of taxes generally
History. Acts 1979, No. 401, § 12; A.S.A. 1947, § 84-4712; Acts 2003, No. 1718, §§ 3-5; 2019, No. 315, § 2942.
Amendments. The 2019 amendment deleted “or regulations” following “rules” in (a)(2).
Case Notes
Business Transfers.
State held not to waive right to enforce claim for tax deficiencies of former owner discovered after transfer of business to new owner. Comm'r of Revenues v. Belote, 226 Ark. 295, 289 S.W.2d 665 (1956) (decision under prior law).
Limitations of Action.
Where record did not disclose what particular months alleged unpaid taxes were charged against in situation where some of the months of the year in question might be barred and some months not, entire total for year could have been incurred in months not barred and plea of statute of limitations as to entire year was without merit. Scurlock v. Yarbrough, 224 Ark. 113, 271 S.W.2d 916 (1954) (decision under prior law).
Where taxpayers failed to file their protests on additional sales and individual tax assessments imposed against them by the Department of Finance and Administration until after more than a year had passed since said assessments were paid, dismissal of their complaint was warranted. Mac v. Weiss, 360 Ark. 384, 201 S.W.3d 897 (2005).
Reassessments.
Reassessment and collection of taxes precluded in view of statute preventing proceedings for reassessment except for actual fraud. McCarroll v. Hollis & Co., 201 Ark. 931, 148 S.W.2d 167 (1941) (decision under prior law).
Venue.
Where defense to state's claim for unpaid sales taxes was three year statute of limitations and not “no tax due,” venue of suit to enjoin levy of execution was in Pulaski Chancery Court and not in county in which certificate of indebtedness of record had been placed. Scurlock v. Yarbrough, 224 Ark. 113, 271 S.W.2d 916 (1954) (decision under prior law).
Former statute governing penalties for tax report violations did not require that the failure to report be deemed to be an action committed in part at the taxpayer's residence; accordingly, where a taxpayer was required by law to file a return in a county other than that of his residence, prosecution for failure to file had to be brought in the county of filing, not the county of residence. Taylor v. Partain, 267 Ark. 476, 591 S.W.2d 653 (1980) (decision under prior law).
Cited: Ragland v. Alpha Aviation, Inc., 285 Ark. 182, 686 S.W.2d 391 (1985).