Arkansas Code Title 26. Taxation § 26-18-1001. Business closure authority--Notice

(1) Report in the manner required by Arkansas law:

(2) Remit the tax that is due for the reporting period for:

(b)(1) The secretary shall give notice to the noncompliant taxpayer that the third delinquency in reporting or remitting tax in any consecutive twenty-four-month period will result in the closure of the business.

(2) The notice must be in writing and delivered to the noncompliant taxpayer by the United States Postal Service or by hand delivery.

(c)(1) If the noncompliant taxpayer has a third delinquency in reporting or remitting tax in any consecutive twenty-four-month period after the issuance of the notice provided in subsection (b) of this section, the secretary shall notify the noncompliant taxpayer by certified mail or by hand delivery that the business will be closed within five (5) business days from the date of the notice unless the noncompliant taxpayer makes arrangements with the secretary to satisfy the tax delinquency.

(2) When the fifth day falls on a Saturday, Sunday, or legal holiday, the performance of the act is considered timely if it is performed on the next succeeding business day that is not a Saturday, Sunday, or legal holiday.

(1) Filing all delinquent reports and by remitting the delinquent tax including any interest and penalty; or

(2) Entering into a payment agreement approved by the secretary to satisfy the tax delinquency.