reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 2 - STAFF PERSONNEL (§§ 26-17-201 — 26-17-204) › Section 26-17-203 - Field auditors

(a)
It shall be the duty of the Secretary of the Department of Finance and Administration in selecting field auditors to be employed by the Revenue Division of the Department of Finance and Administration to require that the applicants meet the following qualifications:
(1)
(A)
That he or she is a college graduate with a degree in accounting, business, or related field with a minimum of twelve (12) hours of accounting.
(B)
Accounting experience may be substituted for part or all of the basic requirement;
(2)
That he or she is of good moral character and bears a good reputation for honesty and trustworthiness;
(3)
That he or she is in a good state of physical health that will enable him or her to properly discharge his or her duties; and
(4)
That he or she has a valid Arkansas driver's license and is in good standing with the Office of Driver Services.
(b)
(1)
The secretary shall provide post-hiring training to field auditors on the following:
(A)
Arkansas state tax law;
(B)
The proper legal construction and interpretation of Arkansas tax laws as enacted by the General Assembly;
(C)
The operation of the Arkansas Tax Procedure Act, §
26-18-101
et seq.;
(D)
Developments in appellate case law involving taxes administered by the secretary; and
(E)
Amendments to Arkansas state tax law enacted by the General Assembly.
(2)
The secretary shall update the training required by subdivisions (b)(1)(D) and (E) of this section every two (2) years following the conclusion of each regular session of the General Assembly and verify that each auditor who previously underwent the training is notified of those updates.
Amended by Act 2023, No. 557,§ 2, eff. 8/1/2023.
Amended by Act 2019, No. 910,§ 3594, eff. 7/1/2019.
Acts 1949, No. 154, § 1; 1979, No. 485, § 1; A.S.A. 1947, § 84-1728.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 2 - STAFF PERSONNEL (§§ 26-17-201 — 26-17-204) › Section 26-17-204 - Bond

All deputy commissioners and other employees of the Revenue Division of the Department of Finance and Administration collecting or handling funds shall be placed under bond, premium on which shall be paid by the state upon vouchers issued by the Secretary of the Department of Finance and Administration payable out of funds appropriated for that purpose.
Amended by Act 2019, No. 910,§ 3595, eff. 7/1/2019.
Acts 1935, No. 234, § 5; Pope's Dig., § 13349; A.S.A. 1947, § 84-1714.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 3 - POWERS AND DUTIES (§§ 26-17-301 — 26-17-304) › Section 26-17-301 - Performance required

All of the employees of the Revenue Division of the Department of Finance and Administration shall perform such duties and respond to such directions as the Secretary of the Department of Finance and Administration from time to time may enjoin.
Amended by Act 2019, No. 910,§ 3596, eff. 7/1/2019.
Acts 1935, No. 234, § 3; Pope's Dig., § 13347; A.S.A. 1947, § 84-1712.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 3 - POWERS AND DUTIES (§§ 26-17-301 — 26-17-304) › Section 26-17-302 - Motor vehicle license fees

The Secretary of the Department of Finance and Administration shall collect the motor vehicle license fees prescribed by law, and he or she is empowered to make and enforce the necessary rules to ensure those collections.
Amended by Act 2019, No. 315,§ 2935, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3597, eff. 7/1/2019.
Acts 1933, No. 94, § 1; Pope's Dig., § 13357; A.S.A. 1947, § 84-1707.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 3 - POWERS AND DUTIES (§§ 26-17-301 — 26-17-304) › Section 26-17-303 - Petroleum products

Inspection of petroleum oils and products required to be made by law shall devolve on the Secretary of the Department of Finance and Administration who shall collect the fees therefor provided by law.
Amended by Act 2019, No. 910,§ 3598, eff. 7/1/2019.
Acts 1933, No. 12, § 5; Pope's Dig., § 13356; A.S.A. 1947, § 84-1706.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 3 - POWERS AND DUTIES (§§ 26-17-301 — 26-17-304) › Section 26-17-304 - Suits and other proceedings

(a)
(1)
(A)
The Secretary of the Department of Finance and Administration may:
(i)
Institute and prosecute in his or her name as such all suits and other proceedings necessary for the collection of any taxes or fees collectible by him or her and which have become delinquent; and
(ii)
Defend all suits and other proceedings concerning taxes, fees, or licenses administered by the secretary.
(B)
All suits and proceedings instituted by the secretary or defended by the secretary that concern taxes, fees, or licenses administered by the Revenue Division of the Department of Finance and Administration may be maintained or defended by an attorney authorized to represent the interests of the division pursuant to §
26-17-202
.
(2)
No deposits of advance cost shall be required of the secretary in any suit or proceedings, nor shall he or she be required to give bond for cost, indemnity, or stay as a condition to the institution of any suit or proceedings or to the issuance, service, or execution of any process in any suit or proceedings or ancillary to any suit or proceedings or to the appeal from any adverse action.
(b)
(1)
The secretary shall not be required to advance or pay any court costs to any court clerk for the institution or prosecution of any suit filed in his or her official capacity.
(2)
No bond shall be required of the secretary in obtaining restraining orders, injunctions, or any other cases in which a bond is required to be made by a litigant, including supersedeas bond upon appeal.
(c)
(1)
The secretary shall give notice to the cochairs of the Legislative Council and the Joint Budget Committee of state tax litigation if the litigation:
(A)
Originated in state circuit court;
(B)
Pertained to a tax administered by the division;
(C)
Made the secretary a defendant;
(D)
Reached a final resolution in the previous calendar year with no further right of appeal for either party; and
(E)
The amount in controversy exceeded twenty-five thousand dollars ($25,000).
(2)
The notice shall include:
(A)
The style of the case that was litigated;
(B)
The identity of the court before which the matter was filed; and
(C)
A brief description of the issues involved.
(3)
The secretary shall provide the notice required by this section annually on or before January 10 of each year.
(4)
Upon filing of the notice under subdivision (c)(3) of this section, the secretary, or his or her designee, may be called to appear before the Legislative Council or the Joint Budget Committee regarding the contents of the notice.
Amended by Act 2023, No. 557,§ 3, eff. 8/1/2023.
Amended by Act 2019, No. 910,§ 3599, eff. 7/1/2019.
Acts 1935, No. 131, § 2; 1935, No. 234, § 8; Pope's Dig., §§ 13352, 13354; A.S.A. 1947, §§ 84-1718, 84-1720; Acts 2001, No. 456, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 4 - RECIPROCAL PACTS AND AGREEMENTS (§§ 26-17-401 — 26-17-404) › Section 26-17-401 - Penalty

(a)
Any person, firm, or corporation found guilty of violating provisions of this subchapter and any person, firm, or corporation that shall willfully evade or willfully fail to pay any Arkansas tax except ad valorem taxes on real estate as provided by law shall be guilty of a misdemeanor.
(b)
(1)
Any person convicted shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than five thousand dollars ($5,000).
(2)
Any person, firm, or corporation so convicted shall, as a part of the penalty of the conviction, pay to the state a sum equal to three (3) times the amount of taxes avoided.
(3)
Any person or company official so convicted shall be punished by imprisonment in the county jail for a period of not to exceed six (6) months.
(c)
Each transaction shall constitute a separate offense.
Acts 1949, No. 144, § 4; A.S.A. 1947, § 84-1734.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 4 - RECIPROCAL PACTS AND AGREEMENTS (§§ 26-17-401 — 26-17-404) › Section 26-17-402 - Authority to enter agreements

The Secretary of the Department of Finance and Administration is authorized and empowered, on behalf of the State of Arkansas, to enter into reciprocal pacts and agreements with other states and with the United States Government for the exchange of information and copies of public and private records, documents, books, and all other matters relative to taxes in which any state may be interested if the state or United States Government is a party to such an agreement or pact.
Amended by Act 2019, No. 910,§ 3600, eff. 7/1/2019.
Acts 1949, No. 144, § 1; A.S.A. 1947, § 84-1731.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 4 - RECIPROCAL PACTS AND AGREEMENTS (§§ 26-17-401 — 26-17-404) › Section 26-17-404 - Violations

Any Arkansas person, firm, or corporation that willfully aids or willfully abets a person, firm, or corporation in the violations of any tax laws in any state with which Arkansas shall have entered an agreement or pact, as provided in this subchapter, shall be guilty of violating provisions of this subchapter and shall be punished as provided in this subchapter.
Acts 1949, No. 144, § 3; A.S.A. 1947, § 84-1733.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 5 - COLLECTION OF REVENUES (§§ 26-17-501 — 26-17-504) › Section 26-17-501 - Penalty

(a)
If the Secretary of the Department of Finance and Administration, or any of his or her deputies or assistants shall collect or receive any tax, revenue, or funds by virtue of his or her official duties or position and shall neglect or fail to turn them over to the Treasurer of State within ten (10) days after the tax, revenue, or funds shall have come into his or her hands or possession, the offender shall be deemed guilty of a felony and be punished by confinement in the state penitentiary for a period of not less than one (1) year and not more than five (5) years.
(b)
The secretary shall be liable upon his or her official bond for all funds not turned into the Treasurer of State within ten (10) days after they may come into the hands of the secretary or any of his or her deputies or assistants.
Amended by Act 2019, No. 910,§ 3602, eff. 7/1/2019.
Acts 1925, No. 88, § 16; 1927, No. 115, § 15; Pope's Dig., §§ 7629, 13343; A.S.A. 1947, § 84-1715.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 5 - COLLECTION OF REVENUES (§§ 26-17-501 — 26-17-504) › Section 26-17-502 - Duty to remit revenues

The Secretary of the Department of Finance and Administration shall turn over to the Treasurer of State all revenues that may come into his or her possession or into the possession of any of his or her deputies, promptly on the day the funds reach his or her office unless received after the office of the Treasurer of State shall have closed for the day, in which event the funds shall be turned over to the Treasurer of State on the first day the Treasurer of State's office is open after the funds are received at the office of the secretary.
Amended by Act 2019, No. 910,§ 3603, eff. 7/1/2019.
Acts 1925, No. 88, § 16; 1927, No. 115, § 15; Pope's Dig., §§ 7629, 13343; A.S.A. 1947, § 84-1715.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 5 - COLLECTION OF REVENUES (§§ 26-17-501 — 26-17-504) › Section 26-17-503 - Daily remittance

All collectors and field inspectors shall daily report and remit to the Secretary of the Department of Finance and Administration all collections made by them.
Amended by Act 2019, No. 910,§ 3604, eff. 7/1/2019.
Acts 1935, No. 234, § 5; Pope's Dig., § 13349; A.S.A. 1947, § 84-1714.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 17 - REVENUE DIVISION (§§ 26-17-201 — 26-17-504) › Subchapter 5 - COLLECTION OF REVENUES (§§ 26-17-501 — 26-17-504) › Section 26-17-504 - Deposits and collections

(a)
The Secretary of the Department of Finance and Administration shall make daily deposits into the State Treasury of all moneys and checks collected by him or her.
(b)
The Treasurer of State shall promptly return to the secretary all checks which for any reason were not paid, and it shall be the duty of the secretary to collect all such checks.
Amended by Act 2019, No. 910,§ 3605, eff. 7/1/2019.
Acts 1935, No. 234, § 6; Pope's Dig., § 13350; A.S.A. 1947, § 84-1716.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-18-101 — 26-18-105) › Section 26-18-101 - Title

This chapter shall be known and may be cited as the "Arkansas Tax Procedure Act".
Acts 1979, No. 401, § 1; A.S.A. 1947, § 84-4701.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-18-101 — 26-18-105) › Section 26-18-102 - Purpose

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 Fees, §§
26-55-101
,
27-14-305
, and §
27-14-501
et seq.;
(3)
The Motor Vehicle Driver's License Act, §
27-16-101
et seq.;
(4)
The Uniform Act Regulating Traffic on Highways of Arkansas, §
27-49-101
et seq.;
(5)
The Arkansas Horse Racing Law, §
23-110-101
et seq.;
(6)
The Arkansas Greyhound Racing Law, §
23-111-101
et seq.;
(7)
Boxing and Wrestling Exhibitions, §§
17-22-201
-
17-22-205
and §
17-22-301
et seq.; and
(8)
Ad valorem taxes collected pursuant to §
26-26-1614
.
Amended by Act 2019, No. 393,§ 1, eff. 7/24/2019.
Acts 1979, No. 401, § 2; A.S.A. 1947, § 84-4702; Acts 2003, No. 831, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-18-101 — 26-18-105) › Section 26-18-103 - Construction

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.
Acts 1979, No. 401, § 2; A.S.A. 1947, § 84-4702.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-18-101 — 26-18-105) › Section 26-18-105 - Date of performance

(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 and Administration or to the Tax Appeals Commission, the date of the United States postmark stamped on the cover of the return, claim, statement, or other document shall be deemed to be the date of delivery.
(2)
Only the postmark of the United States Postal Service, rather than those of private postage meters, shall qualify for the provisions of this section.
(b)
When the last day prescribed under the authority of state tax laws for performing any act or instituting any suit falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding business day which is not a Saturday, Sunday, or legal holiday.
Amended by Act 2023, No. 251,§ 1, eff. 3/9/2023.
Acts 1979, No. 401, § 27; A.S.A. 1947, § 84-4727.
See Act 2023, No. 251, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-201 - Attempt to evade or defeat tax

(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 interest due under any state tax law shall be guilty of a Class C felony.
Acts 1979, No. 401, § 36; A.S.A. 1947, § 84-4736; Acts 1987, No. 502, § 8; 1991, No. 3, § 9.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-202 - Failure to pay or file return

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.
Acts 1979, No. 401, § 40; A.S.A. 1947, § 84-4740; Acts 1987, No. 502, § 12.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-203 - False or fraudulent reports, etc

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 license, makes a false or fraudulent return, statement, report, claim, invoice, application, or other instrument, or any tax return preparer or other person who aids or abets another in filing a false or fraudulent report or statement, is guilty of a Class D felony.
Acts 1979, No. 401, § 37; A.S.A. 1947, § 84-4737; Acts 1987, No. 502, § 9.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-204 - False answers to questions or affidavits

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, or the income or profits therefrom, or who makes or presents any false affidavit concerning any list, schedule, statement, report, or return, or for any other purpose, filed with the secretary or required to be filed by any state tax law, shall be guilty of a Class D felony.
Acts 1979, No. 401, § 39; A.S.A. 1947, § 84-4739; Acts 1987, No. 502, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-205 - Failure to obey summons

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.
Acts 1979, No. 401, § 38; A.S.A. 1947, § 84-4738; Acts 1987, No. 502, § 10.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-206 - Conduct of business without license

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 guilty of a Class A misdemeanor. Each day of conducting business or activities is a separate violation.
Acts 1979, No. 401, § 34; A.S.A. 1947, § 84-4734.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-207 - Continuance of business after forfeiture of bond

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 reinstated or without making a new bond, is guilty of a Class D felony. Each day of continuing or conducting business or activities is a separate violation.
Acts 1979, No. 401, § 35; A.S.A. 1947, § 84-4735; Acts 1987, No. 502, § 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-209 - Evading or defeating tax - Accomplice liability

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.
Acts 1991, No. 3, § 10.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-210 - Prosecutions - Where permitted

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.
Acts 1991, No. 3, § 10.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-211 - Failure to correct noncompliance after notification

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 be shown on the return or the inclusion of incorrect information and he or she continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
Amended by Act 2019, No. 315,§ 2937, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3608, eff. 7/1/2019.
Acts 1991, No. 688, § 5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 2 - PENALTIES AND OFFENSES (§§ 26-18-201 — 26-18-212) › Section 26-18-212 - Failure to file a return after notification

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 Finance and Administration that the taxpayer is no longer required to file a return, even though no tax is due, and the taxpayer continues to disregard those provisions, there shall be assessed a penalty of fifty dollars ($50.00) per return, unless the failure is due to reasonable cause and not due to willful neglect.
Amended by Act 2019, No. 910,§ 3609, eff. 7/1/2019.
Acts 1991, No. 688, § 6; 1993, No. 621, § 1; 2011, No. 788, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-301 - Duties of secretary

(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 subject to taxation under any state tax law;
(3)
Assess and collect any state tax; and
(4)
Administer and enforce all state tax laws.
(b)
The secretary shall make available at cost to the general public all rules promulgated by the secretary.
(c)
The secretary shall provide forms, schedules, and returns for all state tax laws.
(d)
The secretary may accept electronic or digital signatures as binding, valid signatures on all reports, forms, or schedules required to be filed by state law.
Amended by Act 2019, No. 315,§ 2938, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3610, eff. 7/1/2019.
Acts 1979, No. 401, § 4; A.S.A. 1947, § 84-4704; Acts 1999, No. 1132, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-302 - Preservation of records and copies

(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 administration of any state tax law may be authenticated under his or her official seal.
(B)
An authenticated copy is admissible in any court in this state under §
16-46-101
.
(C)
The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication.
(D)
Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public.
(b)
(1)
The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law.
(2)
The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault.
(3)
These records are admissible as evidence in any court in this state under §
16-46-101
and shall have the same weight and force as the original thereof.
(c)
If the secretary determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method.
Amended by Act 2019, No. 910,§ 3611, eff. 7/1/2019.
Acts 1979, No. 401, § 5; A.S.A. 1947, § 84-4705.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-304 - Bonds

(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 under this chapter.
(b)
Where a bond is required for the purpose of insuring any state tax law, and written notice of termination is required before the bond can be terminated, the party issuing the bond cannot be required to provide the written notice of termination more than sixty (60) days prior to the date the bond is to be terminated.
(c)
The length of time required for the notice of termination shall be calculated from the date of receipt of the notice of termination, rather than the date of mailing.
(d)
The term "bond" shall mean any bond, letter of credit, or assignment of a certificate of deposit.
Acts 1979, No. 401, § 32; A.S.A. 1947, § 84-4732; 1991, No. 678, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-307 - Notice requirements

(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 to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question.
(B)
Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law.
(3)
All notices of final assessment under §
26-18-401
shall be sent by regular mail.
(b)
(1)
When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary.
(2)
The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served.
(c)
By written agreement, the secretary and any taxpayer may provide for any other reasonable means of giving notice.
(d)
All notices shall be in writing.
(e)
For a petition filed with the Tax Appeals Commission, the notice of hearing and the administrative decision required under this section shall be issued by the commission under the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
Amended by Act 2021, No. 593,§ 6, eff. 1/1/2023.
Acts 1979, No. 401, § 33; A.S.A. 1947, § 84-4733; Acts 2003, No. 214, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-308 - Disposition of revenues

All taxes, interest, penalties, and court costs received by the Secretary of the Department of Finance and Administration under any state tax law, unless otherwise specified in this chapter, shall be deposited in the manner stated in the applicable state tax law. Where this chapter is the governing authority for the collection of interest, penalties, and court costs, the amounts collected are general revenues and shall be so deposited to the credit of the State Apportionment Fund and allocated as provided by the Revenue Stabilization Law, §
19-5-101
et seq.
Acts 1979, No. 401, § 43; A.S.A. 1947, § 84-4743.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-309 - Defense of secretary in civil suits

When the Secretary of the Department of Finance and Administration is a defendant in a civil suit which seeks to recover damages from him or her personally resulting from any action taken by the secretary in his or her official capacity, the Attorney General of this state shall provide the defense for the secretary.
Acts 1979, No. 401, § 44; A.S.A. 1947, § 84-4744.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-310 - Secretary's authority

(a)
The Secretary of the Department of Finance and Administration may accept payment of any state or local tax or fee by credit card when he or she determines that credit card payments are administratively feasible.
(b)
The secretary may enter into contracts with credit card companies and may pay fees normally charged by those companies for allowing the use of their credit cards as authorized by this section.
Acts 1999, No. 1132, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-311 - Electronic tax administration policy

(a)
(1)
The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means.
(2)
It is the policy of the Department of Finance and Administration that:
(A)
Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and
(B)
The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.
(b)
The secretary shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next ten (10) years while maintaining existing processing times for paper returns.
Acts 1999, No. 1126, § 2.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-312 - Signatures on electronic forms

(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 requirement of a signature for a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules; or
(2)
Provide for alternative methods of signing or subscribing a particular type or class of return, declaration, statement, or other document required or permitted to be made in writing under state tax laws and rules.
Amended by Act 2019, No. 315,§ 2941, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3626, eff. 7/1/2019.
Acts 1999, No. 1126, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-313 - Construction - Standard of proof for exemptions, deductions, and credits

(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 terms of a state tax law, then the statute providing the tax exemption, deduction, or credit shall be strictly construed in limitation of the exemption, deduction, or credit.
(c)
The burden of proof applied to matters of fact and evidence, whether placed on the taxpayer or the state, in controversies regarding the application of a state tax law shall be by preponderance of the evidence.
(d)
When the meaning of a state tax law is in controversy, the burden of establishing the proper construction of the statute shall be on the party claiming application of the tax or benefit of the tax exemption, deduction, or credit.
(e)
Words used in statutes imposing a tax and in statutes providing for a tax exemption, deduction, or credit shall be given their plain and ordinary meaning, not their narrowest possible meaning.
(f)
(1)
Statutes imposing a tax and statutes providing a tax exemption, deduction, or credit shall be fairly and reasonably construed, taking into consideration the purpose and spirit of the tax, exemption, deduction, or credit and the public policy at the time the statute was passed.
(2)
If after taking this section and other applicable rules of statutory construction into account, a well-founded doubt exists with respect to the meaning of a statute imposing a tax or providing a tax exemption, deduction, or credit, the rule of strict construction shall require that the doubt be resolved against the tax, exemption, deduction, or credit.
(g)
This section is remedial and procedural and shall apply to all actions on and after October 1, 2015.
Amended by Act 2015, No. 896,§ 3, eff. 10/1/2015.
Acts 2009, No. 755, § 1; 2011, No. 983, § 3.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314) › Section 26-18-314 - Transparency

(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 concerning taxpayers or other individuals or entities shall be redacted from an opinion posted under this section.
(3)
The secretary may post a synopsis that describes the subject matter, facts, and guidance provided in an opinion instead of posting the complete redacted opinion if a copy of the redacted opinion is made available upon request.
(b)
(1)
A final determination of a hearing officer or the secretary issued under §
26-18-405
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 concerning taxpayers or other individuals or entities shall be redacted from a final determination posted under this section.
(3)
The secretary may post a synopsis that fully describes the subject matter, facts, and conclusions reached by the hearing officer or secretary instead of posting the complete determination.
(4)
An administrative appeal that is settled or withdrawn from consideration before a final determination is made shall not be posted under this section.
(c)
(1)
A final decision of the Tax Appeals Commission under the Independent Tax Appeals Commission Act, §
26-18-1101
et seq., shall be posted on the Arkansas.gov website.
(2)
Any identifying facts and information that the commission determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from a final decision posted under this section.
(3)
The commission may post a synopsis that fully describes the subject matter, facts, and conclusions reached by the commission instead of posting the complete decision.
(4)
An administrative appeal that is settled or withdrawn from consideration before a final decision is made by the commission shall not be posted under this section.
Amended by Act 2021, No. 593,§ 7, eff. 1/1/2023.
Added by Act 2015, No. 896,§ 4, eff. 10/1/2015.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 4 - ASSESSMENTS (§§ 26-18-401 — 26-18-406) › Section 26-18-401 - Assessment and collection of taxes generally

(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 made by recording the liability of the taxpayer in the office of the secretary in accordance with rules prescribed by the secretary.
(3)
Upon request of the taxpayer, the secretary shall furnish the taxpayer a copy of the record of the assessment.
(b)
(1)
The secretary shall collect all taxes imposed by any state tax law.
(2)
(A)
(i)
The secretary shall issue a final assessment to each taxpayer liable for the unpaid tax.
(ii)
The final assessment shall state the amount of the assessment and demand payment within ten (10) days of the assessment.
(iii)
The final assessment shall not be issued before the expiration of time for the taxpayer to request an administrative hearing under §
26-18-404
or under the Independent Tax Appeals Commission Act, §
26-18-1101
et seq.
(B)
If the taxpayer has requested administrative relief under §
26-18-404
or under the Independent Tax Appeals Commission Act, §
26-18-1101
et seq., the final assessment shall be issued according to §
26-18-405
or the Independent Tax Appeals Commission Act, §
26-18-1101
et seq., as applicable.
(C)
(i)
If the taxpayer has paid the assessment before the time for the issuance of the final assessment, no final assessment shall be issued.
(ii)
The taxpayer may seek to recover the payment of the assessment only if §
26-18-403
or §
26-18-406
applies.
(3)
Upon receipt of the final assessment from the secretary, the person liable for the tax shall pay the stated amount including any interest, additions to tax, and assessable penalties at the place and time stated in the final assessment.
Amended by Act 2021, No. 593,§ 8, eff. 1/1/2023.
Amended by Act 2019, No. 315,§ 2942, eff. 7/24/2019.
Acts 1979, No. 401, § 12; A.S.A. 1947, § 84-4712; Acts 2003, No. 1718, §§ 3-5.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115) › Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120) › Subchapter 4 - ASSESSMENTS (§§ 26-18-401 — 26-18-406) › Section 26-18-404 - Taxpayer relief

(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 his or her option either request the secretary to consider his or her request for relief solely upon written documents furnished by the taxpayer or upon the written documents and any evidence produced by the taxpayer at a hearing.
(2)
A taxpayer who requests the secretary to render his or her decision based on written documents is not entitled by law to any other administrative hearing prior to the secretary's rendering of his or her decision and, if necessary, the issuing of a final assessment and demand for payment or issuing of a certificate of indebtedness.
(c)
(1)
Within sixty (60) days after service of notice of the proposed assessment or denial of a claim for refund, the taxpayer may file with the secretary a written protest under oath, signed by the taxpayer or the taxpayer's authorized agent, setting forth the taxpayer's reasons for opposing the proposed assessment or the denial of a claim for refund.
(2)
No administrative relief will be available to a taxpayer who fails to protest or to a taxpayer who fails to request an extension of time to protest a proposed assessment of tax or denial of a claim for refund within the sixty (60) days following the service of notice of the proposed assessment or denial of a claim for refund.
(d)
The secretary may, in his or her discretion, extend the time for filing a protest for any period of time not to exceed an additional ninety-day period.
(e)
Administrative relief is not available to a taxpayer under this section for a proposed assessment or a refund claim denial issued by the secretary on or after January 1, 2023.
Amended by Act 2021, No. 593,§ 13, eff. 1/1/2023.
Acts 1979, No. 401, § 19; A.S.A. 1947, § 84-4719; Acts 1997, No. 1139, §§ 2, 3; 1999, No. 1277, §§ 1, 2; 2007, No. 212, § 1.