Arkansas Code Title 11. Labor and Industrial Relations § 11-10-527. Determinations and decisions--Conclusiveness

(a) Except insofar as reconsideration of any determination is had under the provisions of § 11-10-522, any right, fact, or matter in issue, directly passed upon or necessarily involved in a determination or redetermination that has become final, or in a decision on appeal under §§ 11-10-523 -- 11-10-530 that has become final, shall be conclusive for all the purposes of this chapter as between the Director of the Division of Workforce Services, the claimant, and all employing units who had notice of the determination, redetermination, or decision.

(b) Subject to appeal proceedings and judicial review as provided in §§ 11-10-520 -- 11-10-532, any determination, redetermination, or decision as to rights to benefits shall be conclusive for all the purposes of this chapter and shall not be subject to collateral attack by any employing unit, irrespective of notice.