(a)
(1) The affected taxpayer may seek relief from the decision of the director, rendered after a hearing, cancelling a license, permit, or registration.
(2) The taxpayer's petition seeking an order to stay the effect of the director's decision shall be filed within thirty (30) days after receipt of notice of that decision by the taxpayer with the Pulaski County Circuit Court or the 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.
(b)
(1) Relief from the decision of the director cancelling a license, permit, or registration may be taken only as provided in this section.
(2)
(A) To stay the effect of the director's decision, the person or taxpayer shall file a bond not to exceed twenty-five thousand dollars ($25,000) with and in an amount fixed by the director, payable to the State of Arkansas.
(B) The bond shall be conditioned upon:
(i) The faithful and diligent prosecution of the appeal by the taxpayer to a final determination; and
(ii) The immediate compliance of the taxpayer with the director's decision if the director's decision is not enjoined by the circuit court or upon appeal is upheld by the Supreme Court.
(3) The director may, in his or her discretion, refuse to stay the effect of his or her decision and permit a bond to be posted when he or she determines in his or her sole discretion that the public safety and welfare would be endangered by the stay.
(c) The venue for all actions seeking relief from a decision of the director concerning the cancellation of or refusal of the issuance of a license or permit shall be the Pulaski County Circuit Court or the circuit court of the county in which the taxpayer resides or has his or her principal place of business.
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