(a) Each commissioner of the Tax Appeals Commission shall:(1) Be a qualified elector of the State of Arkansas;(2) Either:(A) Be licensed to practice law in the state or certified as a certified public accountant in the state, or both; or(B) Have at least five (5) years' experience in a professional occupation related to Arkansas state taxes; and(3) Possess substantial knowledge of Arkansas tax law.
(1) Be a qualified elector of the State of Arkansas;
(2) Either:(A) Be licensed to practice law in the state or certified as a certified public accountant in the state, or both; or(B) Have at least five (5) years' experience in a professional occupation related to Arkansas state taxes; and
(A) Be licensed to practice law in the state or certified as a certified public accountant in the state, or both; or
(B) Have at least five (5) years' experience in a professional occupation related to Arkansas state taxes; and
(3) Possess substantial knowledge of Arkansas tax law.
(b) In addition to meeting the requirements of subsection (a) of this section, the Chief Commissioner of the Tax Appeals Commission shall have been engaged in the private practice of law or accounting, employed in the private sector, or engaged in any combination of the private practice of law, the private practice of accounting, and employment in the private sector, for at least five (5) of the immediately preceding ten (10) years before his or her first appointment to the commission.