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 11 - INDEPENDENT TAX APPEALS COMMISSION ACT (§§ 26-18-1101 — 26-18-1120) › Section 26-18-1115 - Hearings

(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, §
25-15-201
et seq.
(b)
Except as otherwise stated in this subchapter, the commission shall:
(1)
Receive evidence;
(2)
Conduct hearings; and
(3)
Render decisions.
(c)
(1)
Hearings of the commission under this subchapter shall be:
(A)
Conducted in accordance with the rules of practice and procedure promulgated by the commission under the Arkansas Administrative Procedure Act, §
25-15-201
et seq.; and
(B)
Confidential and closed to the public.
(2)
The following are exempt from disclosure under the Freedom of Information Act of 1967, §
25-19-101
et seq.:
(A)
Tax returns, audit reports, information pertaining to any tax return or audit report, and other taxpayer information provided to the commission in relation to a dispute involving state taxes administered by the Secretary of the Department of Finance and Administration;
(B)
Hearings held by the commission under this section; and
(C)
Files and records of the commission pertaining to an action filed by a taxpayer or the secretary under:
(i)
This subchapter; or
(ii)
The Arkansas Tax Procedure Act, §
26-18-101
et seq.
(d)
(1)
The rules of evidence applicable to civil cases in state courts do not apply to hearings before the commission under this subchapter.
(2)
A commissioner of the commission shall:
(A)
Admit relevant evidence, including hearsay, if it is probative of a material fact in controversy; and
(B)
Exclude irrelevant and repetitious evidence.
(e)
The rules of privilege recognized by state law apply to testimony provided in hearings before the commission under this subchapter.
(f)
(1)
Testimony in a hearing under this subchapter shall be given on oath or affirmation.
(2)
A commissioner may designate one (1) or more of the employees of the commission to administer oaths.
(g)
Either party may elect to hire a court reporter to be present and record a hearing before the commission.
(h)
The burden of proof stated in §
26-18-313
shall apply to all matters before the commission.
(i)
(1)
For a proceeding assigned to one (1) commissioner, that commissioner shall be the presiding commissioner at the hearing.
(2)
For a proceeding assigned to the commission en banc, the chief commissioner or the commissioner designated by the chief commissioner shall be the presiding commissioner at a hearing.
(j)
Except in a case involving the denial of a claim for refund, the taxpayer shall have the right to have the taxpayer's case heard before paying any of the amounts asserted as due by the Department of Finance and Administration.
(k)
(1)
Except as provided in subdivision (k)(2) of this section, the commission shall schedule and hold a hearing as provided in §
26-18-1113
.
(2)
The commission shall schedule and hold a hearing:
(A)
Under §
26-18-402
, within five (5) business days after a taxpayer has filed a petition with the commission;
(B)
Under §
26-18-601(b)
, within three (3) business days after a taxpayer has filed a petition with the commission;
(C)
Under §
26-18-601(c)
, within twenty (20) calendar days after a taxpayer has filed a petition with the commission;
(D)
Under §
26-18-1002
, within fourteen (14) calendar days after a taxpayer has filed a petition with the commission;
(E)
Under §
26-18-507(e)(1)(B)(ii)
or §
26-36-315(c)
, within twenty (20) calendar days after a taxpayer has filed a petition with the commission;
(F)
Under §
26-55-224
, §
26-56-204
, or §
26-62-204
, within twenty (20) calendar days after a taxpayer has filed a petition with the commission;
(G)
Under §
26-55-231
, §
26-56-311
, §
26-57-413
, or §
26-57-419
, within twenty (20) calendar days after a taxpayer has filed a petition with the commission;
(H)
Under §
26-55-247
, within five (5) business days after a taxpayer has filed a petition with the commission; and
(I)
Under §
26-57-1212
, within five (5) business days after a taxpayer has filed a petition with the commission.
(3)
The commission shall provide notice of an expedited hearing under subdivision (k)(2) of this section to the department at least two (2) business days before the hearing.
(l)
(1)
A taxpayer may elect to have the taxpayer's petition heard:
(A)
In person;
(B)
By teleconference;
(C)
By videoconference;
(D)
By any combination of in-person, teleconferencing, or videoconferencing means; or
(E)
Solely upon the documents filed with the commission.
(2)
The taxpayer shall make an election under subdivision (l)(1) of this section in the taxpayer's initial petition.
(3)
If the taxpayer fails to make an election under subdivision (l)(1) of this section in the taxpayer's initial petition, the petition shall be set for an in-person hearing in Little Rock.
(4)
The taxpayer may amend an election under this subsection:
(A)
Up to the date the taxpayer's reply is filed or due to be filed; or
(B)
With the consent of the commission after notice to the department and an opportunity to be heard.
(5)
The department may elect to appear by teleconference or videoconference for a hearing.
(6)
The commission may require a hearing by a means other than the means elected by the taxpayer for good cause or when it is in the interest of justice.
Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.