Title 26 — Taxation

(a) In addition to all other remedies provided by law for the collection of unpaid taxes, the Secretary of the Department of Finance and Administration may close the business of a noncompliant taxpayer as defined by § 26-18-104, subject to the administrative and judicial appeal p…

(a) A noncompliant taxpayer may request an administrative hearing concerning the decision of the Secretary of the Department of Finance and Administration to close the noncompliant taxpayer's business by following the procedures in this section. (b) Within five (5) business days …

(a) As used in this section:(1) “Administrative decision” means a decision issued under § 26-18-1002 to affirm the decision of the Secretary of the Department of Finance and Administration to close the business of a noncompliant taxpayer;(2) “Business” means a business subject to…

(a) If a noncompliant taxpayer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Secretary of the Department of Finance and Administration shall affix …

(a) After the decision to close the noncompliant taxpayer's business becomes final, the Secretary of the Department of Finance and Administration shall contact the appropriate administrative body responsible for granting licenses to operate the business and report the closure of …

The Secretary of the Department of Finance and Administration may promulgate rules necessary for the enforcement of this subchapter.

This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.

(1) The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following:(1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;(2) Motor Vehicle License and…

Unless otherwise expressly provided in any state law hereafter enacted, the provisions of this chapter are to be read in pari materia with all other state laws, and in the event of conflict with any state law, this chapter shall control.

(1) As used in this chapter:(1) “Assessment” means the determination and imposition of the amount of any state tax due and owing, whether made on a return filed by a taxpayer or by the Secretary of the Department of Finance and Administration on audit or otherwise;(2) “Corporatio…

(a) (1) If any return, claim, statement, or other document required to be filed within a prescribed period or on or before a prescribed date under any state tax law is, after that period or date, delivered by the United States mail to the Secretary of the Department of Finance an…

This subchapter shall be known and may be cited as the “Independent Tax Appeals Commission Act”.

(a) The state shall create, within the Department of Inspector General, an independent agency with tax expertise to resolve disputes between the Department of Finance and Administration and taxpayers before requiring the payments of the amount in issue. (b) By establishing the Ta…

This subchapter shall be interpreted and construed to further the intent of the General Assembly to provide the people of Arkansas with an independent tax appeals commission to hear and resolve tax disputes between taxpayers and the Department of Finance and Administration.

(1) As used in this subchapter:(1) “Small claim” means a claim in which the disputed tax at issue, excluding any penalties and interest, is less than ten thousand dollars ($10,000); and(2) “Taxpayer” means an individual or entity that:(A) Is challenging the state's taxing jurisdi…

(a) (1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General.(2) Notwithstanding subdivision (a)(1) of this section, the commission shall…

(a) (1) The Tax Appeals Commission shall consist of three (3) commissioners who are subject to the requirements of § 26-18-1107.(2) Commissioners may be selected from a pool of candidates recommended as follows:(A) The Arkansas Bar Association shall nominate three (3) individuals…

(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' experienc…

(a) The principal office of the Tax Appeals Commission shall be located in:(1) Little Rock, Arkansas; and(2) A building that is separate from any building in which a division of the Department of Finance and Administration is located. (1) Little Rock, Arkansas; and (2) A building…

(a) The Tax Appeals Commission may hire employees as necessary to carry out the duties of the commission. (b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state la…

(a) The Tax Appeals Commission has administrative jurisdiction to:(1) Except as otherwise provided in this section, hear disputes involving all state taxes administered by the Secretary of the Department of Finance and Administration;(2) Hear a matter properly before the commissi…

(a) A taxpayer and the Department of Finance and Administration may settle or compromise controversies at any time under § 26-18-705. (b) If a matter is settled after a petition has been filed with the Tax Appeals Commission under this subchapter, the parties shall file a motion …

(a) Mailing by first class mail to any of the following constitutes service on the other party under this subchapter:(1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record;(2) The address of the taxpayer's repres…

(a) (1) A taxpayer may commence an action under this subchapter by filing a petition with the Tax Appeals Commission protesting an action or decision by the Secretary of the Department of Finance and Administration, including without limitation the issuance of a proposed assessme…

The parties to a proceeding shall make every reasonable effort to stipulate all relevant and nonprivileged facts to the fullest extent to which a complete or qualified agreement can or fairly should be reached.

(a) A hearing under this subchapter:(1) Shall be tried before one (1) or more of the appointed commissioners of the Tax Appeals Commission, as determined by the Chief Commissioner of the Tax Appeals Commission; and(2) Is not subject to the Arkansas Administrative Procedure Act, §…

(a) (1) (A) The Tax Appeals Commission shall render its decisions under this subchapter in writing.(B) A decision of the commission under this section shall:(i) Include without limitation concise findings of fact and conclusions of law; and(ii) Grant relief, invoke remedies, and …

(a) A taxpayer may seek judicial relief from a decision of the Tax Appeals Commission by following the procedures stated in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) (1) Except as provided in subdivision (b)(4) of this section, the Department of Finance and Administ…

(a) (1) A taxpayer may be represented at a hearing pro se or by an authorized representative who has provided a completed power of attorney form to the Tax Appeals Commission in the manner prescribed by the commission.(2) A completed power of attorney form shall:(A) Be attached t…

(a) The Tax Appeals Commission shall index and publish a decision under this subchapter in the print or electronic form that the commission deems best adapted for public convenience. (b) All personally identifying taxpayer information shall be redacted before the publication of a…

(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 h…

(a) Any taxpayer who willfully attempts to evade or defeat the payment of any tax, penalty, or interest due under any state tax law shall be guilty of a Class C felony. (b) Any person who willfully assists a taxpayer in evading or defeating the payment of any tax, penalty, or int…

Any person required under any state tax law to pay over any tax or file any return who willfully fails to pay over the tax or file a return shall be guilty of a Class D felony.

Any taxpayer required to make, render, sign, or verify any report, return, statement, claim, application, or other instrument required by this subchapter or by any state tax law who, with intent to defeat or evade the assessment or levy of the tax or to obtain any permit or licen…

Any taxpayer or other person who knowingly makes a false answer to any question which may be asked him or her by the Secretary of the Department of Finance and Administration concerning the business, property, assets, or effects of the taxpayer or person, or the valuation thereof…

Any person who, being summoned to appear to testify or to produce and permit the examination of any books, records, or papers, neglects to appear or to produce the papers shall be guilty of a Class D felony.

Any person required to obtain a license or permit by any state tax law which the Secretary of the Department of Finance and Administration is required to enforce who shall, without obtaining the license or permit, conduct business or carry on activities required to be licensed is…

Any person who, after the forefeiture by the Secretary of the Department of Finance and Administration of any bond posted by him or her, continues or attempts to continue in the business or activities for which the bond was required to be posted, without having the bond reinstate…

(1) In addition to the criminal penalties provided by this chapter, if a taxpayer shall fail to comply with certain provisions of this chapter, then the following penalties and additions to tax shall be applicable:(1) In the case of a taxpayer's failure to file any return require…

Any person who assists a taxpayer in evading or defeating the payment of any state tax shall be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over to the Secretary of the Department of Finance and Administration.

Prosecution of any criminal offense provided for in this subchapter may be in the county wherein the taxpayer resides, has an established place of business, or in Pulaski County.

If a taxpayer has been previously advised that he or she has failed to comply with the provisions of the Arkansas Code or the rules as promulgated by the Secretary of the Department of Finance and Administration by his or her failure to include all of the information required to …

If a taxpayer has previously been advised that the taxpayer has not complied with the provisions of § 26-51-804(a), § 26-51-908(g)(2), § 26-52-501(a), § 26-53-125(a)(1), or § 26-55-229(b), because the taxpayer has not filed a return or notified the Secretary of the Department of …

(a) The Secretary of the Department of Finance and Administration shall:(1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules;(2) Audit and properly determine and compute the state tax payable by any taxpayer su…

(a) (1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof.(2) (A) A copy of a rule, decision, or order made by the secretary in the administrat…

(a) (1) The Secretary of the Department of Finance and Administration is the official custodian of all records and files required by any state tax law to be filed with the Secretary of the Department of Finance and Administration and is required to take all steps necessary to mai…

(a) Any bond required by any state tax law shall be subject to the approval of the Secretary of the Department of Finance and Administration as to form, sufficiency, value, amount, stability, and other features necessary to provide a guarantee of payment of the tax due the state …

(a) (1) (A) In the administration of any state tax law, the Secretary of the Department of Finance and Administration, for the purpose of determining the accuracy of a return or fixing any liability under any state tax law, may make an examination or investigation of the place of…

(a) (1) Except as otherwise provided in this chapter, no assessment of any tax levied under the state tax law shall be made after the expiration of three (3) years from the date the return was required to be filed or the date the return was filed, whichever period expires later.(…

(a) (1) Except as otherwise provided in this section, the Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary that directly involves that taxpayer.(2) (A) All notices required …