(a) When a return required under any state tax law has not been filed or does not furnish all the information required by the director or when the taxes imposed by any state tax law have not been paid or when any required license or permit has not been secured, the director, in the name of the State of Arkansas, may institute any necessary action or proceeding in the Pulaski County Circuit Court to enjoin the person or taxpayer from continuing operations until the report or return has been filed, required licenses or permits secured, or taxes paid as required.
(b) The injunction shall be issued without a bond being required from the state.
Section: 26-18-702 26-18-703 26-18-704 26-18-705 26-18-706 26-18-707 26-18-708 NextLast modified: November 15, 2016