Ark. Code Ann. § 26-18-602 (2020)
Judicial review of cancellation decision
History. Acts 1979, No. 401, § 17; A.S.A. 1947, § 84-4717.
Subchapter 7 — Enforcement
Cross References. Collection and enforcement generally, § 26-34-101 et seq.
Effective Dates. Acts 1979, No. 401, § 50: Jan. 1, 1980.
Acts 2019, No. 760, § 4. Effective date clause provided: “Sections 1-3 of this act are effective for tax years beginning on or after January 1, 2020”.
Acts 2019, No. 910, § 6346(b): July 1, 2019. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that this act revises the duties of certain state entities; that this act establishes new departments of the state; that these revisions impact the expenses and operations of state government; and that the sections of this act other than the two uncodified sections of this act preceding the emergency clause titled ‘Funding and classification of cabinet-level department secretaries’ and ‘Transformation and Efficiencies Act transition team’ should become effective at the beginning of the fiscal year to allow for implementation of the new provisions at the beginning of the fiscal year. Therefore, an emergency is declared to exist, and Sections 1 through 6343 of this act being necessary for the preservation of the public peace, health, and safety shall become effective on July 1, 2019”.
Research References
Am. Jur. 72 Am. Jur. 2d, State Tax., § 752 et seq.
C.J.S. 85 C.J.S., Tax., § 1109 et seq.
U. Ark. Little Rock L.J.
Stafford, Separation of Powers and Arkansas Administrative Agencies: Distinguishing Judicial Power and Legislative Power, 7 U. Ark. Little Rock L.J. 279.