{"data":{"id":"us-ar/ark.-code-ann.-26-34-107","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-34-107","heading":"No proceedings after payment except for fraud","body":"After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.","path":["AR Code","Title 26","Chapter 34"],"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":"c964fb5a43435760c4bebadf444215c64a73c1e3bd226587753a5b466f5b0ca3","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-34-106","next":"us-ar/ark.-code-ann.-26-34-108"},"notice":"GroundRules: Original legal text. Not legal advice."}