Section 26-57-1212 - Procedure upon forfeiture(a) Upon the seizure of a vending device, the vending device shall be delivered, together with the cash, if any, contained in the receptacle of the vending device, to the Secretary of the Department of Finance and Administration.(b) The owner of a seized vending device may seek administrative relief from the seizure under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., by filing a written protest of the seizure and proposed forfeiture with the secretary under § 26-18-404 or by filing a petition with the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable, within ten (10) business days of the date of the seizure.(c)(1) The owner of the vending device shall be given at least five (5) business days' written notice of the date of the hearing on the seizure and proposed forfeiture of the vending device.(2) An administrative decision on the seizure and proposed forfeiture of the vending device shall be issued within five (5) business days after the date of the administrative hearing.(d)(1) The owner of a seized vending device may seek relief from an adverse decision of the secretary or the commission by filing suit in the Pulaski County Circuit Court or in the circuit court of the owner's residence or principal place of business, where the matter shall be tried de novo.(2) The secretary may seek relief under § 26-18-1117 from an adverse decision of the commission by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the owner of a seized vending device resides or has its principal place of business in the state, where the matter shall be tried de novo.(3) An action for relief under this subsection shall be filed within thirty (30) days of the date of service of the decision of the secretary or the commission.(4) An appeal may be had from the judgment of the circuit court as in other cases as provided by law.Amended by Act 2021, No. 593,§ 38, eff. 1/1/2023.Amended by Act 2019, No. 910,§ 4219, eff. 7/1/2019.Acts 1997, No. 928, § 12.