Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Regulation 1997-4 - Comprehensive Individual Income Tax Regulations › Rule 26-18-801 - TAXPAYER BILL OF RIGHTS › Rule 1.26-18-801 - Your Rights as a Taxpayer

Current through Register Vol. 49, No. 6, June, 2024
You have the right to full explanation of all actions by
					 any agent of the Commissioner of Revenue both during an audit and during
					 collection activities.
All tax information contained in the records and files of
					 the Commissioner of Revenue pertaining to you or your business is
					 confidential.
You may represent yourself in any proceeding or interview
					 before the Commissioner or you may be represented by anyone whom you authorize
					 in writing to be your representative.
You have the right to consult with a lawyer, accountant or
					 other representative at any time during an interview with an agent of the
					 Commissioner. The Commissioner shall terminate the interview to allow you to
					 consult with your representative.
You may record any interview with the Commissioner or his
					 agent at your own expense. You should let the Commissioner or his agent know in
					 advance of your intention to record the interview. The Commissioner may
					 likewise record an interview provided that the Commissioner provides you with a
					 copy at your expense.
You may request an administrative review of any Proposed
					 Assessment of tax. You must request this review within 30 days of your receipt
					 of a Proposed Assessment. The administrative review may be based on either an
					 in-person hearing or a consideration of written documents.
If you receive an unfavorable decision from your
					 administrative review, then you may request a review of the decision by the
					 Commissioner. This review should be requested within 20 days of your receipt of
					 the administrative decision.
If you receive an unfavorable decision from the
					 Commissioner, you may appeal it to Chancery Court. To pursue your appeal to
					 Chancery Court you must, within 30 days of the issuance of the final assessment
					 and demand for payment, pay the amount of tax, interest and penalty under
					 protest or file a bond double the tax deficiency amount. You must file your
					 lawsuit within one year from the date of paying under protest or within 30 days
					 of filing a bond.
A taxpayer may file an amended return or verified claim for
					 credit or refund of an overpayment of any state tax within three years of the
					 time the return was filed or two years from the date the tax was paid,
					 whichever is later. Any amended return or claim for refund should be filed with
					 the office of the Revenue Division which administers the tax in issue.
Any taxpayer who wishes to file a complaint regarding any
					 activity concerning the administration or collection of any State tax by the
					 Revenue Division should make the complaint in writing to:
COMMISSIONER OF REVENUE
LEDBETTER BUILDING, ROOM 215
P. O. BOX 1272
LITTLE ROCK, AR 72203
In administering the State Tax Laws, the Commissioner is
					 authorized by law to make an examination or investigation of the business,
					 books and records of the taxpayer. If the Commissioner determines that an
					 additional amount of tax is due, then a proposed assessment shall be issued to
					 the taxpayers. The taxpayer may seek relief from the proposed assessment as
					 outlined above. If the taxpayer fails to preserve and maintain records suitable
					 to determine the amount of tax due or to prove accuracy of any return, the
					 Commissioner may make an estimated assessment based upon the best information
					 available as to the amount of tax due by the taxpayer.
The Commissioner may issue a jeopardy assessment against
					 any taxpayer for whom the tax liability of that taxpayer exceeds any bond on
					 file indemnifying the State for the payment of a State tax, against any
					 taxpayer who intends to leave the State or remove his property or conceal
					 himself or his property, any taxpayer who intends to discontinue his business
					 without making adequate provisions for payment of State taxes or any taxpayer
					 who does any other act tending to prejudice or jeopardize the Commissioner's
					 ability to compute, assess or collect any State tax. Any taxpayer seeking
					 relief from a jeopardy assessment must request an administrative hearing within
					 five days from the receipt of the notice of jeopardy assessment.
When collecting any State tax due from a taxpayer, the
					 Commissioner is authorized to issue a Certificate of Indebtedness to the
					 Circuit Clerk of any county of this State certifying that the person named
					 there is indebted to the State for the amount of tax established by the
					 Commissioner as due. The Certificate of Indebtedness shall have the same force
					 and effect as the entry of a judgement rendered by a Circuit Court and shall
					 constitute a lien upon the title of any real and personal property of the
					 taxpayer in the county where the Certificate of Indebtedness is
					 recorded.
After the entry of the Certificate of Indebtedness, the
					 Commissioner may take all steps authorized by law for the collection of the
					 tax, including the issuance of a Writ of Execution, garnishment, and
					 cancellation of any State tax permits or registrations.
Any court or sheriff's fees or costs which result from the
					 Commissioner's attempt to collect delinquent taxes shall be collected from the
					 taxpayer in addition to the tax, interest and penalties included in the
					 Certificate of Indebtedness.