§ 3-7-110 - Wrongful tax collections. - Arkansas Statutes

3-7-110. Wrongful tax collections.

(a) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by 3-7-101 -- 3-7-104 and 3-7-106 -- 3-7-110.

(b) The aggrieved taxpayer shall pay with or without protest the tax as and when required and may at any time within two (2) years from the date of the payment sue the state through its agent, the Auditor of State, in an action at law in any state or federal court otherwise having jurisdiction of the parties and subject matter for the recovery of the tax paid with legal interest thereon from the date of payment.

(c) If it is finally determined that the tax or any part thereof was wrongfully collected, for any reason, it shall be the duty of the Auditor of State to issue a warrant on the Treasurer of State for the amount of the tax so adjudged to have been wrongfully collected together with legal interest thereon. The Treasurer of State shall pay the warrant amount at once, in preference to other warrants or claims against the state.

(d) A separate suit need not be filed for each individual payment made by any taxpayer, but a recovery may be had in one (1) suit for as many payments as may have been made.