# Ark. Code Ann. § 26-18-1004: Business closure procedure

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1004

## Section

- **Citation:** Ark. Code Ann. § 26-18-1004
- **Heading:** Business closure procedure
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 18 / Subchapter 10 / Section 26-18-1004

## Text

(a) If a noncompliant taxpayer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Secretary of the Department of Finance and Administration shall affix a written notice to all entrances of the business that: (1) Identifies the business as being subject to a business closure order; and (2) States that the business is prohibited from further operation. (b) (1) The secretary may also lock or otherwise secure the business so that it may not be operated. (2) However, if the business is located in the noncompliant taxpayer's home, the secretary shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section. (c) The secretary may request the assistance of the Division of Arkansas State Police or any state or local law enforcement official to post the notice or to secure the business as authorized in this section. (d) Any taxpayer information disclosed by the secretary under the procedures outlined in this section shall not be subject to the confidentiality provisions of § 26-18-303 . Amended by Act 2019, No. 910,§ 3659, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3658, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3657, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 46, § 2.

(a) If a noncompliant taxpayer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Secretary of the Department of Finance and Administration shall affix a written notice to all entrances of the business that: (1) Identifies the business as being subject to a business closure order; and (2) States that the business is prohibited from further operation.

(1) Identifies the business as being subject to a business closure order; and

(2) States that the business is prohibited from further operation.

(b) (1) The secretary may also lock or otherwise secure the business so that it may not be operated. (2) However, if the business is located in the noncompliant taxpayer's home, the secretary shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section.

(1) The secretary may also lock or otherwise secure the business so that it may not be operated.

(2) However, if the business is located in the noncompliant taxpayer's home, the secretary shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section.

(c) The secretary may request the assistance of the Division of Arkansas State Police or any state or local law enforcement official to post the notice or to secure the business as authorized in this section.

(d) Any taxpayer information disclosed by the secretary under the procedures outlined in this section shall not be subject to the confidentiality provisions of § 26-18-303 .

Amended by Act 2019, No. 910,§ 3659, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3658, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3657, eff. 7/1/2019.

Acts 2003 (2nd Ex. Sess.), No. 46, § 2.

## Nearby sections

- [Ark. Code Ann. § 26-18-1001 Business closure authority - Notice](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1001.md)
- [Ark. Code Ann. § 26-18-1002 Administrative hearing](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1002.md)
- [Ark. Code Ann. § 26-18-1003 Judicial relief - Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1003.md)
- [Ark. Code Ann. § 26-18-1004 Business closure procedure](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1004.md)
- [Ark. Code Ann. § 26-18-1005 Suspension of a business license](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1005.md)
- [Ark. Code Ann. § 26-18-1006 Authority to promulgate rules](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1006.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1004. Check the current official text before relying on it. Not legal advice.