AR HB1682

A hearing officer's decision to sustain a business closure becomes effective 20 days after the decision and acts as an injunction prohibiting further business operation, except as provided under judicial relief procedures.

A noncompliant taxpayer may seek judicial relief from a closure order by filing suit within 20 calendar days of the administrative decision in Pulaski County Circuit Court or the county where the taxpayer resides or has their principal place of business.

A noncompliant taxpayer may continue operating a business during an appeal only if they obtain a court order staying the closure order; the stay may be revoked if the taxpayer fails to timely file returns or pay taxes after suit is filed.

The Director of the Department of Finance and Administration may enforce business closure through established procedures while an appeal is pending if the taxpayer fails to obtain or loses a stay order.

Operating a business in violation of a closure order is a Class A misdemeanor, and the effective date is the first day of the calendar quarter following the act's passage.