{"data":{"id":"us-ar/ark.-code-ann.-26-26-1617","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1617","heading":"Time limitation for collection","body":"(a) (1) Taxes and penalties certified to the Secretary of the Department of Finance and Administration under § 26-26-1614 shall be collected within ten (10) years from the date of certification to the secretary. (2) Taxes and penalties that have not been collected within ten (10) years from the date of certification to the secretary are uncollectible. (b) Taxes and penalties that become uncollectible under subsection (a) of this section shall be waived by the secretary. Added by Act 2021, No. 719,§ 1, eff. 7/28/2021.\n\n(a) (1) Taxes and penalties certified to the Secretary of the Department of Finance and Administration under § 26-26-1614 shall be collected within ten (10) years from the date of certification to the secretary. (2) Taxes and penalties that have not been collected within ten (10) years from the date of certification to the secretary are uncollectible.\n\n(1) Taxes and penalties certified to the Secretary of the Department of Finance and Administration under § 26-26-1614 shall be collected within ten (10) years from the date of certification to the secretary.\n\n(2) Taxes and penalties that have not been collected within ten (10) years from the date of certification to the secretary are uncollectible.\n\n(b) Taxes and penalties that become uncollectible under subsection (a) of this section shall be waived by the secretary.","path":["AR Code","Title 26","Chapter 26","Subchapter 16"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"30fbc85e690adfaf2a08b1c8ea48b19d79bcde935b45b4bbe96695430e03d00d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1616","next":"us-ar/ark.-code-ann.-26-26-1618"},"notice":"GroundRules: Original legal text. Not legal advice."}