Rules

Ark. Code Ann. § 26-18-1120 — under State Tax Procedure Generally.

Ark. Code Ann. § 26-18-1120

(1) The Tax Appeals Commission shall promulgate rules to:(1) Carry out the intent and purpose of this subchapter; and(2) Implement the duties assigned to the commission, including without limitation rules:(A) Governing pleadings and service of process requirements to commence a hearing under this subchapter and the practice and procedure rules of the commission;(B) To provide for expedited proceedings;(C) To establish guidelines for the redaction of personally identifying taxpayer information in published decisions; and(D) To establish a procedure for petitions and hearings under:(i) Section 26-18-402;(ii) Section 26-18-601(b) and (c);(iii) Section 26-18-1002;(iv) Section 26-36-315;(v) Section 26-55-219;(vi) Section 26-55-224;(vii) Section 26-55-231;(viii) Section 26-55-247;(ix) Section 26-56-204;(x) Section 26-56-311;(xi) Section 26-57-413;(xii) Section 26-57-419;(xiii) Section 26-57-1212; and(xiv) Section 26-62-204.

(1) Carry out the intent and purpose of this subchapter; and

(2) Implement the duties assigned to the commission, including without limitation rules:(A) Governing pleadings and service of process requirements to commence a hearing under this subchapter and the practice and procedure rules of the commission;(B) To provide for expedited proceedings;(C) To establish guidelines for the redaction of personally identifying taxpayer information in published decisions; and(D) To establish a procedure for petitions and hearings under:(i) Section 26-18-402;(ii) Section 26-18-601(b) and (c);(iii) Section 26-18-1002;(iv) Section 26-36-315;(v) Section 26-55-219;(vi) Section 26-55-224;(vii) Section 26-55-231;(viii) Section 26-55-247;(ix) Section 26-56-204;(x) Section 26-56-311;(xi) Section 26-57-413;(xii) Section 26-57-419;(xiii) Section 26-57-1212; and(xiv) Section 26-62-204.

(A) Governing pleadings and service of process requirements to commence a hearing under this subchapter and the practice and procedure rules of the commission;

(B) To provide for expedited proceedings;

(C) To establish guidelines for the redaction of personally identifying taxpayer information in published decisions; and

(D) To establish a procedure for petitions and hearings under:(i) Section 26-18-402;(ii) Section 26-18-601(b) and (c);(iii) Section 26-18-1002;(iv) Section 26-36-315;(v) Section 26-55-219;(vi) Section 26-55-224;(vii) Section 26-55-231;(viii) Section 26-55-247;(ix) Section 26-56-204;(x) Section 26-56-311;(xi) Section 26-57-413;(xii) Section 26-57-419;(xiii) Section 26-57-1212; and(xiv) Section 26-62-204.

(i) Section 26-18-402;

(ii) Section 26-18-601(b) and (c);

(iii) Section 26-18-1002;

(iv) Section 26-36-315;

(v) Section 26-55-219;

(vi) Section 26-55-224;

(vii) Section 26-55-231;

(viii) Section 26-55-247;

(ix) Section 26-56-204;

(x) Section 26-56-311;

(xi) Section 26-57-413;

(xii) Section 26-57-419;

(xiii) Section 26-57-1212; and

(xiv) Section 26-62-204.