# Ark. Code Ann. § 26-18-1005: Suspension of a business license

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1005

## Section

- **Citation:** Ark. Code Ann. § 26-18-1005
- **Heading:** Suspension of a business license
- **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 26-18-1005

## Text

(a) After the decision to close the noncompliant taxpayer's business becomes final, the Secretary of the Department of Finance and Administration shall contact the appropriate administrative body responsible for granting licenses to operate the business and report the closure of the business. (b) The closure of a business under this subchapter shall be grounds for the suspension or revocation of any business license granted under the laws of the State of Arkansas, excluding professional licenses. Amended by Act 2019, No. 910,§ 3660, eff. 7/1/2019. Acts 2003 (2nd Ex. Sess.), No. 46, § 2.

(a) After the decision to close the noncompliant taxpayer's business becomes final, the Secretary of the Department of Finance and Administration shall contact the appropriate administrative body responsible for granting licenses to operate the business and report the closure of the business.

(b) The closure of a business under this subchapter shall be grounds for the suspension or revocation of any business license granted under the laws of the State of Arkansas, excluding professional licenses.

Amended by Act 2019, No. 910,§ 3660, 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S10_S26-18-1005. Check the current official text before relying on it. Not legal advice.