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Home » US Law » 2020 Arkansas Code » Title 26 - Taxation » Subtitle 4 - Collection and Enforcement » Chapter 34 - General Provisions » § 26-34-106. Limitation of actions on intangible property taxes

No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years from the date on which the taxes should have been in regular course collected.