Arkansas Code Annotated

Ark. Code Ann. § 26-18-402 (2026)

Jeopardy assessment

✓ current as of May 2026

Find cases: SyfertCases citing this section JustiaArk. Code CornellLII Search CasesGoogle Scholar

History. Acts 1979, No. 401, § 13; A.S.A. 1947, § 84-4713; Acts 1989, No. 590, §§ 4, 5.

Case Notes

Cited: Martin v. Couey Chrysler Plymouth, Inc., 308 Ark. 325, 824 S.W.2d 832 (1992).

Notes of Decisions

Cited in 1 case, 1992–1992 · leading case: Martin v. Couey Chrysler Plymouth, Inc., 824 S.W.2d 832 (Ark. 1992).

Sort: Relevance Newest Treatment

Martin v. Couey Chrysler Plymouth, Inc., 824 S.W.2d 832 (Ark. 1992). · cites it 4× “§ 26-52-510 (1987) and that a jeopardy assessment could only be instituted against a party responsible for paying the tax, relying on Ark.Code Ann. § 26-18-402 (1987). An administrative law judge upheld the jeopardy assessment and notified Couey it had twenty days to appeal to…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.