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Arkansas Code Title 26. Taxation § 26-18-1002. Administrative hearing

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

(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 after the delivery or attempted delivery of the notice required by § 26-18-1001(c), the noncompliant taxpayer may file a written protest or a petition, signed by the noncompliant taxpayer or his or her authorized agent, stating the reasons for opposing the closure of the business and requesting an administrative hearing before a hearing officer or the Tax Appeals Commission, as applicable.

(c)(1) A noncompliant taxpayer may request that an administrative hearing be held in person, by teleconference, by video conference, or by other electronic means.

(2)(A) The secretary and the commission have the discretion to determine whether an administrative hearing at which testimony is to be presented will be conducted in person, by teleconference, by videoconference, or by other electronic means.

(B) An in-person hearing under this section shall be held in Little Rock, Arkansas.

(d) An administrative hearing under this section shall be conducted by a hearing officer appointed by the secretary under § 26-18-405 or by the commission.

(e)(1) The hearing officer or the commission shall set the time and place for a hearing and shall give the noncompliant taxpayer and the secretary notice of the hearing.

(2) At the administrative hearing, the noncompliant taxpayer may be represented by an authorized representative and may present evidence in support of his or her position.

(f)(1) An administrative hearing under this section shall be held within fourteen (14) calendar days of receipt of the request for hearing.

(2)(A) A written administrative decision under this section shall be issued within five (5) business days of the date of the hearing and shall be served by first class mail on the noncompliant taxpayer and the secretary.

(B) A decision issued under subdivision (f)(2)(A) of this section:

(i) Is effective twenty (20) days after the date of the decision; and

(ii) Except as provided under § 26-18-1003, acts as an injunction prohibiting further operation of the business.

(g) The administrative hearing and decision made under this section are not subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

(h) The defense or defenses to the closure of a business under this subchapter are:

(1) Written proof that the noncompliant taxpayer filed all delinquent returns and paid the delinquent tax due including interest and penalty; or

(2) That the noncompliant taxpayer has entered into a written payment agreement, approved by the secretary, to satisfy the tax delinquency.

(i) For a notice issued under § 26-18-1001 on or after January 1, 2023, administrative relief is available to a taxpayer only under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-18-1002. Administrative hearing - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-18-1002/

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