{"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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","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","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}