Arkansas § 3-5-1908 - Collection of taxes.
Full text of Arkansas Arkansas Code of 1987 Annotated § 3-5-1908 — Collection of taxes., with citation guidance and answers to common questions.
§ 3-5-1908. Collection of taxes.
The Secretary of the Department of Finance and Administration shall assess and collect delinquent state and local taxes from the owner or owners of the microbrewery-restaurant private club, file claims for unpaid taxes against bonds or other security required to be posted by the permittee, and enforce liens against assets held by the owner or owners. The Alcoholic Beverage Control Division may suspend or refuse to renew a permit held by a nonpartner if the microbrewery-restaurant private club owner fails to remit state or local taxes.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 3-5-1908
What does Arkansas Code of 1987 Annotated § 3-5-1908 cover?
Section 3-5-1908 ("Collection of 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 § 3-5-1908?
A common citation format is "Arkansas Code of 1987 Annotated § 3-5-1908" (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 § 3-5-1908 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.