{"data":{"id":"us-ar/ark.-code-ann.-3-5-223","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 3-5-223","heading":"Actions to recover taxes","body":"(a) Where the Secretary of the Department of Finance and Administration finds upon investigation that the state has lost tax on account of the evasion of any provision of law, he or she may bring suit in his or her own name in the proper court for the recovery of such taxes.\n\n(b) Action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in such evasion.","path":["AR Code","Title 3","Chapter 5","Subchapter 2"],"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":"6149c14b89085c16abbcb4b468ff924c8cbc6fd88bc5e0813f07030a30a9564a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-3-5-222","next":"us-ar/ark.-code-ann.-3-5-224","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."}