AR HB1680

Amends Arkansas Code § 26-18-601(a) to clarify the Director of the Department of Finance and Administration's authority to cancel or refuse to issue, extend, or reinstate any license, permit, or registration under state tax law.

Establishes three grounds for license cancellation or refusal: failure to comply with state law concerning timely reporting and payment of state taxes administered by the director; failure to observe or fulfill conditions upon which the license or permit was issued; or failure to pay delinquent taxes or penalties.

Explicitly states that failure to pay assessed interest and penalties on a delinquent state tax constitutes grounds for cancellation or refusal of licenses, permits, or registrations.

Takes effect on January 1, 2018.

Approved March 30, 2017.