Arkansas § 3-5-223 - Actions to recover taxes.
Full text of Arkansas Arkansas Code of 1987 Annotated § 3-5-223 — Actions to recover taxes., with citation guidance and answers to common questions.
§ 3-5-223. Actions to recover taxes.
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. Action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in such evasion.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 3-5-223
What does Arkansas Code of 1987 Annotated § 3-5-223 cover?
Section 3-5-223 ("Actions to recover taxes.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 3-5-223?
A common citation format is "Arkansas Code of 1987 Annotated § 3-5-223" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 3-5-223 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.