§ 26-57-1216 - Forfeiture determination -- Appeal. - Arkansas Statutes

26-57-1216. Forfeiture determination -- Appeal.

(a) The written determination of the Director of the Department of Finance and Administration or his or her authorized agent declaring a forfeiture of the vending device, including the cash contents thereof, if any, and directing the sale of such vending device shall be a final determination of the director and shall be treated for purposes of the owner's or operator's appeal of the director's determination as a final assessment, subject to the provisions of the Arkansas Tax Procedure Act, 26-18-101 et seq.

(b) Judicial review of the final determination by the director shall be available pursuant to the provisions of 26-18-406.