Section 26-18-602 - Judicial review of cancellation decision(a)(1) A taxpayer may seek judicial relief from an administrative decision rendered after a hearing cancelling a license, permit, or registration by filing suit within thirty (30) days of the date of the administrative decision.(2) Jurisdiction for suit under subdivision (a)(1) of this section is in the Pulaski County Circuit Court or the Arkansas circuit court of the county in which the taxpayer resides or has his or her principal place of business, where the matter shall be tried de novo.(3)(A) A taxpayer shall not operate a business after thirty (30) calendar days from the issuance of an administrative decision cancelling a license, permit, or registration unless the taxpayer obtains an order from the circuit court staying the effect of the administrative decision.(B) An order of a circuit court to stay the effect of an administrative decision may be revoked if the Secretary of the Department of Finance and Administration provides proof that the taxpayer has failed to timely file returns for taxes administered by the secretary or has failed to timely pay taxes administered by the secretary after the date suit is filed under this section.(b) The secretary may seek judicial relief from an adverse decision of the Tax Appeals Commission under § 26-18-1117 by filing suit in circuit court within thirty (30) calendar days of the date of the decision.Amended by Act 2021, No. 593,§ 18, eff. 1/1/2023.Acts 1979, No. 401, § 17; A.S.A. 1947, § 84-4717.