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Arkansas Code Title 26. Taxation § 26-18-1117. Judicial relief

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

(a) A taxpayer may seek judicial relief from a decision of the Tax Appeals Commission by following the procedures stated in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(b)(1) The Department of Finance and Administration may seek judicial relief from a decision of the commission by filing suit against the taxpayer in Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state.

(2) A taxpayer may remove a suit filed by the department to the circuit court of the county in which the taxpayer resides or has its principal place of business in the state.

(3) A matter subject to judicial relief under this section shall be tried de novo.

(c) An appeal will lie from the circuit court to the Supreme Court, as in other cases provided by law.

(d) The Arkansas Rules of Civil Procedure and § 16-56-126 concerning nonsuit and commencement of new actions apply to appeals under this section.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-18-1117. Judicial relief - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-18-1117/

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