Business closure authority - Notice

(a) In addition to all other remedies provided by law for the collection of unpaid taxes, the Secretary of the Department of Finance and Administration may close the business of a noncompliant taxpayer as defined by § 26-18-104 , subject to the administrative and judicial appeal procedures in this subchapter, if the noncompliant taxpayer for three (3) times within any consecutive twenty-four-month period fails to either: (1) Report in the manner required by Arkansas law: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees; or (2) Remit the tax that is due for the reporting period for: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees. (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. (d) A noncompliant taxpayer may avoid closure of the business by: (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. (e) After written notice delivered to a lottery retailer by the United States Postal Service or by hand delivery, the secretary may pursue a remedy under this subchapter against a lottery retailer as a noncompliant taxpayer upon receiving a referral from the Office of the Arkansas Lottery under § 23-115-605 . Amended by Act 2019, No. 910,§ 3645, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3644, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3643, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3642, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3641, eff. 7/1/2019. Amended by Act 2015, No. 218,§ 30, eff. 2/26/2015. Acts 2003 (2nd Ex. Sess.), No. 46, § 2; 2009, No. 360, § 3; 2009, No. 605, § 24; 2009, No. 606, § 24.

(a) In addition to all other remedies provided by law for the collection of unpaid taxes, the Secretary of the Department of Finance and Administration may close the business of a noncompliant taxpayer as defined by § 26-18-104 , subject to the administrative and judicial appeal procedures in this subchapter, if the noncompliant taxpayer for three (3) times within any consecutive twenty-four-month period fails to either: (1) Report in the manner required by Arkansas law: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees; or (2) Remit the tax that is due for the reporting period for: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees.

(1) Report in the manner required by Arkansas law: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees; or

(A) Gross receipts or compensating use tax; or

(B) State income tax withholding for employees; or

Remit the tax that is due for the reporting period for: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees.

(1) Report in the manner required by Arkansas law: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees; or

(A) Gross receipts or compensating use tax; or

(B) State income tax withholding for employees; or

(2) Remit the tax that is due for the reporting period for: (A) Gross receipts or compensating use tax; or (B) State income tax withholding for employees.

(A) Gross receipts or compensating use tax; or

(B) State income tax withholding for employees.

(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.

(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) 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.

(d) A noncompliant taxpayer may avoid closure of the business by: (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.

(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.

(e) After written notice delivered to a lottery retailer by the United States Postal Service or by hand delivery, the secretary may pursue a remedy under this subchapter against a lottery retailer as a noncompliant taxpayer upon receiving a referral from the Office of the Arkansas Lottery under § 23-115-605 .

Amended by Act 2019, No. 910,§ 3645, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3644, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3643, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3642, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3641, eff. 7/1/2019.

Amended by Act 2015, No. 218,§ 30, eff. 2/26/2015.

Acts 2003 (2nd Ex. Sess.), No. 46, § 2; 2009, No. 360, § 3; 2009, No. 605, § 24; 2009, No. 606, § 24.