Title 26, Taxation

(a) The Secretary of the Department of Finance and Administration shall develop procedures for the acceptance of signatures on state tax returns or reports in digital or other electronic form. (b) Until such time as such procedures are in place, the secretary may:(1) Waive the re…

(a) When the state seeks to impose a tax under the terms of a state tax law, then the statute imposing the tax shall be strictly construed in limitation of the imposition of the tax. (b) When a taxpayer claims to be entitled to a tax exemption, deduction, or credit under the term…

(a) (1) A written legal opinion issued by the Secretary of the Department of Finance and Administration on or after January 1, 2016, shall be posted on the Arkansas.gov website.(2) Any identifying facts and information that the secretary determines to be confidential in nature co…

(a) (1) The Secretary of the Department of Finance and Administration shall make the inquiries, determinations, and assessments of all state taxes, including interest, additions to taxes, and assessable penalties, imposed by all state tax laws.(2) The proposed assessment shall be…

(a) Regardless of the date on which a return or payment is due or a taxable period of a taxpayer closes, the Secretary of the Department of Finance and Administration shall declare the taxable period of any state tax terminated for that person and shall issue a jeopardy assessmen…

(a) (1) If any taxpayer fails to file any return as required by any state tax law, the Secretary of the Department of Finance and Administration from any information in his or her possession or obtainable by him or her, may determine the correct amount of tax for the taxable peri…

(a) Any taxpayer who wishes to seek administrative relief from any proposed assessment of taxes or from a denial of a claim for refund by the Secretary of the Department of Finance and Administration shall follow the procedure provided by this section. (b) (1) A taxpayer may at h…

(a) (1) The Secretary of the Department of Finance and Administration shall appoint a hearing officer to review all written protests submitted by taxpayers, hold all hearings, and make written findings as to the applicability of the proposed assessment or the denial of the claim …

(a) A taxpayer may seek judicial relief from a final assessment not protested by the taxpayer under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., or from a final decision by the Secretary of the Department of Finance and Administration und…

(a) The liability for the payment of taxes imposed under any state tax law is on the taxpayer or person as identified by the particular state tax law. (b) Any person required to collect, truthfully account for, and pay over any state tax who willfully fails to collect the tax, or…

(a) The liability, at law or in equity, of the transferee of property of any person liable for any tax imposed by a law of the State of Arkansas shall be the same as that of the transferor and may be assessed and collected from the transferee in the same manner and subject to the…

(a) When a return of tax is required to be filed, the person required to make the return shall, without assessment or notice and demand from the Secretary of the Department of Finance and Administration, pay the tax to the secretary at the time and place fixed for filing the retu…

(a) No final account of any fiduciary shall be allowed by a probate division of circuit court of the state unless the account shows, and the probate division of circuit court finds, that all taxes imposed by any state tax law which are due have been paid and that all taxes which …

(a) (1) Upon written request and for good cause, the Secretary of the Department of Finance and Administration may grant a reasonable extension of time to file any return required under any state tax law.(2) The secretary shall keep a record of every extension granted with the re…

(a) It is the duty of every taxpayer required to make a return of any tax due under any state tax law to keep and preserve suitable records as are necessary to determine the amount of tax due or to prove the accuracy of any return. (b) Unless otherwise provided by law, the taxpay…

(a) (1) Any taxpayer who has paid any state tax to the State of Arkansas in excess of the state taxes lawfully due, subject to the requirements of this chapter, shall be refunded the overpayment of the state tax determined by the Secretary of the Department of Finance and Adminis…

(1) Interest shall be collected on tax deficiencies and paid on overpayments as follows:(1) A tax levied under any state tax law which is not paid when due is delinquent. Interest at the rate of ten percent (10%) per annum shall be collected on the total tax deficiency from the d…

A person who violates § 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration that results from the violation.

(a) (1) The Secretary of the Department of Finance and Administration may cancel or refuse to issue, extend, or reinstate a license, permit, or registration under any state tax law to a person or taxpayer who has within the last three (3) years failed to comply with a state law c…

(a) (1) A taxpayer may seek judicial relief from an administrative decision rendered after a hearing cancelling a license, permit, or registration by filing suit within thirty (30) days of the date of the administrative decision.(2) Jurisdiction for suit under subdivision (a)(1) …

(a) (1) (A) (i) The Secretary of the Department of Finance and Administration shall, as soon as practicable, issue to the circuit clerk of any county of the state a certificate of indebtedness certifying that the taxpayer named in the certificate of indebtedness is indebted to th…

(a) When a return required under any state tax law has not been filed or does not furnish all the information required by the Secretary of the Department of Finance and Administration or when the taxes imposed by any state tax law have not been paid or when any required license o…

At the request of the Secretary of the Department of Finance and Administration, the court shall appoint a receiver to manage the property of the taxpayer upon a proper showing by the secretary that the claim of the state of any state tax is in danger of being lost or rendered un…

When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer.

(a) 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 tax liability as to any tax collectible under any state law when:(1) The controv…

(a) Upon written application by any person, the Secretary of the Department of Finance and Administration may release affected property from the lien imposed by any assessment, order, judgment, or certificate of indebtedness obtained by or from any levy made by the secretary if:(…

The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.

(a) If a return required under any state tax law has been filed by spouses and the amount of tax due on the return was understated by either the omission of an amount properly includable in the return or by erroneous deductions or credits attributable to one (1) spouse, upon writ…

This subchapter may be cited as the “Taxpayer Bill of Rights”.

(a) The Secretary of the Department of Finance and Administration shall, as soon as practicable, but not later than one hundred eighty (180) days after July 3, 1989, prepare a statement which sets forth in simple and nontechnical terms:(1) The rights of a taxpayer and the obligat…

(a) Recording of Interviews. (1) Recording by Taxpayer. Any agent of the Secretary of the Department of Finance and Administration in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of su…

(a) In General. The Secretary of the Department of Finance and Administration shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an agent of the secretary acting in such agent's official capacity. (b)…

(1) The Secretary of the Department of Finance and Administration 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 quotas or goals with respect…

(a) General Rule. (1) Any notice to which this section applies shall:(A) Describe the basis for the tax due and any interest, additional amounts, additions, and assessable penalties;(B) Identify the amounts, if any, of the tax due, interest, additional amounts, additions to the t…

(a) Authorization of Agreements. The Secretary of the Department of Finance and Administration is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of any tax in installment payments, if the secreta…

(a) In General. If any employee of the Secretary of the Department of Finance and Administration knowingly, or by reason of negligence, fails to release a lien under § 26-18-706 or § 26-18-811 on property of the taxpayer, such taxpayer may bring a civil action for damages against…

(a) In General. If, in connection with any collection of state tax with respect to a taxpayer, any employee of the Revenue Division of the Department of Finance and Administration, recklessly or intentionally disregards any provision of this title, or any rule promulgated under t…

(a) Imposition of Penalty. If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax administered under this chapter, or when any person who, for compensation prepares any such return for any other perso…

(a) In General. In such form and at such time as the Secretary of the Department of Finance and Administration shall prescribe by rule, any person shall be allowed to appeal to the secretary after the filing of a notice of a lien under this subchapter on the property or the right…

(a) The Secretary of the Department of Finance and Administration shall request the General Assembly to appropriate funds and create positions for an Office of Problems Resolution and Tax Information, which shall resolve taxpayer problems directly and provide information to taxpa…

(a) The Secretary of the Department of Finance and Administration shall establish a Tax Advisory Council consisting of representatives of the Arkansas Bar Association, the Arkansas Society of Certified Public Accountants, the Arkansas Society of Accountants, the Office of Problem…

The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee …

(a) A claim may be filed with the Department of Finance and Administration for any actual damages sustained as a result of any erroneous action taken in a collection activity. Each claimant applying for reimbursement shall file a claim in such form as may be prescribed by the Sec…