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Arkansas Code Title 26. Taxation § 26-17-203. Field auditors--Qualifications

Current as of March 28, 2024 | Updated by Findlaw Staff

(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;

(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 subdivision (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.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-17-203. Field auditors--Qualifications - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-17-203/

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