Arkansas Administrative Code

25 CAR § 34-121. Grounds for reconsideration. (a) Reconsideration is for the limited purposes of correcting material misstatements of: (1) The record; (2) Clear errors of law; or (3) Both. (b) Each request for reconsideration must state in plain terms the grounds upon which the r…

25 CAR § 34-122. Reconsideration process. (a) Any party requesting reconsideration shall provide the Office of Appeals and Hearings proof of notice to the opposing party. (b) The opposing party shall have ten (10) calendar days from the receipt of the notice to respond to the req…

25 CAR § 34-123. Reconsideration decision. (a) If the Office of Appeals and Hearings determines that there are good and sufficient grounds for reconsideration, it shall amend the findings of fact, conclusions of law, and decision as necessary to correct any material misstatement …

25 CAR § 34-124. Final agency determination. If the Office of Appeals and Hearings does not receive a written request for reconsideration within ten (10) calendar days of a party’s receipt of the initial findings of fact, conclusions of law, and order, the initial findings of fac…

25 CAR § 35-101. Purpose and use of declaratory orders. (a) A declaratory order is a means of resolving a controversy or answering questions or doubts concerning the applicability of statutory provisions, rules, or orders over which the agency has enforcement authority. (b) A pet…

25 CAR § 35-102. The petition. The process for obtaining a declaratory order is begun by filing with the Department of Human Services Office of Chief Counsel a petition that provides the following information: (1) The name, address, telephone number, and email of the petitioner; …

25 CAR § 35-103. Agency disposition. (a)(1) The agency may rely on the statements of fact set out in the petition without taking any position with regard to the validity of the facts. (2) Within ninety (90) days of the filing of the petition, the agency will render a final order …

26 CAR § 1-101. Disclosable information. (a) The information which may be disclosed includes the name of any taxpayer and the amount of any tax credit, rebate, discount, or commission received by the taxpayer under the following provisions: (1) Arkansas Code § 26-52-503, discount…

26 CAR § 1-102. Requests. (a)(1) Requests for tax incentive information shall designate: (A) The type of tax credit, rebate, discount, or commission for the collection of tax; and (B) If available, the name of the taxpayer and permit number. (2) The request should specify the tim…

26 CAR § 1-103. Notice to taxpayers. (a)(1) Within seven (7) days from the date the Commissioner of Revenue receives the request, the taxpayer or taxpayers whose tax information is requested will be notified of the request. (2) If the request is for information of ten (10) or few…

26 CAR § 1-104. Taxpayer objections. (a)(1) Acts 1991, No. 400, creates the presumption that all tax information designated in Acts 1991, No. 400, is subject to disclosure. (2) Information is exempt from disclosure only if the information: (A) Would give advantage to competitors …

26 CAR § 1-105. Release of information. (a)(1) Within seven (7) days from the receipt of the request, the Commissioner of Revenue will release requested information. (2) If the seventh day falls on a weekend or a state holiday, the information will be released on the first day af…

26 CAR § 1-106. Costs. (a) The requester of information must reimburse the Department of Finance and Administration for the cost of producing requested information. (b) The reimbursement shall not include any charge for the time spent reviewing documents or segregating exempt fro…

26 CAR § 2-101. Purpose. (a) The Department of Finance and Administration, through its various sections, maintains different categories of records, some of which are subject to disclosure under the Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq. (b) The purp…

26 CAR § 2-102. Definitions. The following definitions shall apply for the purposes of this part: (1) "Confidential records" means public records which are not subject to disclosure under the Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq., including: (A) In…

26 CAR § 2-103. Records requests and inspection of records. (a)(1) Requests for information should be made to the appropriate administrator of the Department of Finance and Administration, or their designee, who is responsible for maintaining the requested information. (2) A list…

26 CAR § 2-104. Disclosure of confidential tax records. (a) Confidential tax records may be released only under circumstances specified in the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., as follows: (1) Publication of statistics by the Commissioner of Revenues …

26 CAR § 2-105. Disclosure of drivers’ records. The Office of Driver Services may furnish an abstract of a driver's record to the following: (1) The driver on whom the record has been compiled; (2) Any person who has been authorized in writing by such driver to obtain the driver'…

26 CAR § 4-101. Privacy principles. (a)(1) In accordance with the confidentiality provisions of Arkansas Code §§ 26-18-303 and 26-51-813, all Department of Finance and Administration employees have an ethical and legal obligation to respect the privacy of taxpayers and any inform…

26 CAR § 5-101. Definitions. For purposes of this part, unless otherwise required by its context, the following definitions apply: (1) "Department" shall mean the Department of Finance and Administration; (2) "Insolvency" shall mean: (A) The inability to pay debts as they fall du…

26 CAR § 5-102. Secretary’s authority. (a) As provided in Arkansas Code § 26-18-705, the Secretary of the Department of Finance and Administration may enter into an agreement to compound, settle, or compromise any controversy relating to a state tax or any admitted or established…

26 CAR § 5-103. Filing of offer in compromise. (a) Offers in compromise must be submitted to the Office of Problems Resolution and Tax Information, Arkansas Department of Finance and Administration, P.O. Box 2717, Room 2460, Little Rock, Arkansas 72203. (b) No offer in compromise…

26 CAR § 5-104. Content of offers in compromise. (a) An offer in compromise must contain the following information: (1)(A) The taxpayer's name, business name, address, telephone number, Social Security number, federal employee identification number, and any permit number assigned…

26 CAR § 5-105. Effect of compromise agreement. (a)(1) A compromise agreement relates to the entire liability of the taxpayer with respect to the period and type of tax for which the offer in compromise is submitted, and all questions of such liability are conclusively settled th…

26 CAR § 5-106. Review. (a) The acceptance or rejection of an offer in compromise is within the sole discretion of the Secretary of the Department of Finance and Administration. (b) A final decision of the secretary with regard to an offer in compromise is not subject to administ…

26 CAR § 5-107. Statute of limitation. The filing of an offer in compromise shall not stay the period of limitation for which a taxpayer may request administrative or judicial relief under the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., for any tax period cover…

26 CAR § 6-101. Tax Advisory Council. (a)(1) Pursuant to Acts 1991, No. 998, the Commissioner of Revenues hereby establishes the Tax Advisory Council. (2) Members of the council shall consist of representatives of the following groups: (A) Arkansas Bar Association; (B) Arkansas S…

26 CAR § 6-102. Claim for damages. (a)(1) Any taxpayer who has sustained actual damages as a result of any erroneous action taken by the Department of Finance and Administration in a collection activity may file a claim for reimbursement with the department. (2) Before the claim …

26 CAR § 6-103. Employee evaluation. (a)(1) The job responsibilities of many Revenue Division of the Department of Finance and Administration employees include taxpayer contacts. (2)(A) Some employees have contact with taxpayers that is governed by the Taxpayer Bill of Rights, Ar…

26 CAR § 6-104. Disclosure or use of information by preparers of returns. (a) Any person engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax administered under the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 …

26 CAR § 7-101. Purpose. (a) The following rule is promulgated to implement and clarify the Taxpayer Bill of Rights act, Acts 1989, No. 590, § 1. (b) All persons affected by or relying upon this part are advised to read it in its entirety because the meaning of the provisions of …

26 CAR § 7-102. Disclosure of rights of taxpayer. (a) Agents of the Commissioner of Revenue shall distribute to taxpayers a copy of the statement, "Your Rights as a Taxpayer": (1) When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is con…

26 CAR § 7-103. Procedures involving taxpayer interviews. (a) Recordings of interviews. (1) Recording by taxpayer. Any agent of the Commissioner of Revenue in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, u…

26 CAR § 7-104. Abatement of any penalty or addition to tax attributable to erroneous written advice by the commissioner. (a) In general. The Commissioner of Revenue shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpay…

26 CAR § 7-105. Basis for evaluation of employees. In general. The Commissioner of Revenue shall not use records of tax collection results to: (1) Evaluate employees directly involved in collection activities and their immediate supervisors; or (2) Impose or suggest production qu…

26 CAR § 7-106. Agreements for payment of tax liability in installments. (a) Authorization of agreements. The Commissioner of Revenue is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of any tax …

26 CAR § 7-107. Taxpayer notice to the commissioner of failure to release lien. (a)(1) If a lien against a taxpayer is still on file after the debt has been satisfied in full, the taxpayer shall notify the Commissioner of Revenue. (2) The notice must contain the following: (A) A …

26 CAR § 7-108. Administrative appeal of liens. (a) In general. Any person shall be allowed to appeal to the Commissioner of Revenue after the filing of a notice of a lien on the property or the rights to property of such person for a release of such lien alleging an error in the…

26 CAR § 8-101. Definitions. As used in this part: (1) Terms shall have the meaning set out in the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.; (2) "Bond" means any corporate surety bond, certificate of deposit, or letter of credit given for the purpose of guara…

26 CAR § 8-102. Bonds seeking judicial relief from tax deficiency. (a) After the effective date of this part, bonds required by state tax laws, except bonds filed under Arkansas Statutes § 84-4721 for the purpose of seeking judicial relief from the decision establishing a tax def…

26 CAR § 8-103. Releasing a bond. (a) The obligation for payment of a state tax by any person on account of any bond shall not be released until the commissioner is satisfied, either by audit or otherwise, that all tax liability of the person on account of the bond has been paid.…

26 CAR § 8-104. Bonds required by state law. (a) A bond required by state tax law shall not be accepted unless it: (1) Is: (A) A corporate surety bond; (B) A certificate of deposit with assignment; or (C) An irrevocable letter of credit; and (2) Meets the following requirements. …

26 CAR § 9-101. Purpose. (a) The purpose of this part is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under the Arkansas Tax Procedure Act (codified at Arkansas Code § 26-18-101 et seq.). (b)…

26 CAR § 9-102. Definitions. For purposes of this part, these terms shall be defined as follows: (1) "Database management system" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a database; (2) "Director" means the Secretary…

26 CAR § 9-103. Recordkeeping requirements — General. (a)(1) A taxpayer shall maintain all records that are necessary to a determination of the correct tax liability under the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq. (2) All required records must be made avai…

26 CAR § 9-104. Recordkeeping requirements — Machine-sensible records. (a) General requirements. (1)(A) Machine-sensible records used to establish tax compliance shall contain sufficient transaction-level detail information so that the details underlying the machine-sensible reco…

26 CAR § 9-105. Records maintenance requirements. (a)(1) The Secretary of the Department of Finance and Administration recommends but does not require that taxpayers refer to the National Archives and Records Administration's standards for guidance on the maintenance and storage …

26 CAR § 9-106. Access to machine-sensible records. (a) The manner in which the Secretary of the Department of Finance and Administration is provided access to machine-sensible records as required in 26 CAR § 9-103(b) of this part may be satisfied through a variety of means that …

26 CAR § 9-107. Taxpayer responsibility and discretionary authority. (a) In conjunction with meeting the requirements of 26 CAR § 9-104, a taxpayer may create files solely for the use of the Secretary of the Department of Finance and Administration. Example: If a database managem…

26 CAR § 9-108. Alternative storage media. (a)(1) For purposes of storage and retention, taxpayers may convert hard-copy documents received or produced in the normal course of business and required to be retained under this part to microfilm, microfiche, or other storage-only ima…