Weiss v. American Honda Finance Corp.

Jim Hannah, Justice.

Appellant Arkansas Department of Finance & Administration (DF&A) appeals the partial summary judgment entered by the Pulaski County Circuit Court, Sixth Division, wherein the circuit court found that the complaint was not barred by the doctrine of sovereign immunity and that Honda is a “taxpayer” for the purposes of Ark. Code Ann. § 26-52-309 (Repl. 1997), which is commonly known as the “Bad Debt Statute.” We hold that the circuit court erred in finding that Honda is a taxpayer under the “Bad Debt Statute” and entitled to a refund. This is an appeal required by law to be…