(a) The written determination of the Director of the Department of Finance and Administration or his or her authorized agent declaring a forfeiture of the vending device, including the cash contents thereof, if any, and directing the sale of the vending device shall be a final determination of the director and shall be treated for purposes of the owner's or operator's appeal of the director's determination as a final assessment, subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(b) Judicial review of the final determination by the director shall be available pursuant to the provisions of § 26-18-406.
Section: Previous 26-57-1204 26-57-1205 26-57-1206 26-57-1207 26-57-1208 26-57-1209 26-57-1210 26-57-1211 26-57-1212 26-57-1213 26-57-1214 26-57-1215 26-57-1216 26-57-1217 NextLast modified: November 15, 2016