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Arkansas Code Title 26. Taxation § 26-55-219. Distributor's license--Refusal

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) The Secretary of the Department of Finance and Administration may refuse to issue a distributor's license to a person if:

(1) The applicant has previously held a license that was cancelled for cause by the secretary;

(2) The secretary determines the application was not filed in good faith;

(3) The secretary determines the application was filed by a person as a subterfuge for the real person in interest whose license has been cancelled for cause; or

(4) The secretary determines there is other cause to refuse the application for license.

(b) The secretary shall give the applicant written notice of his or her decision to refuse issuance of the license.

(c) An applicant may seek administrative relief from the decision of the secretary under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(d) Judicial relief is available to the parties under §§ 26-18-602 and 26-18-1117.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-55-219. Distributor's license--Refusal - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-55-219/

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