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Arkansas Code Title 26. Taxation § 26-18-401. Authorization

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

(a)(1) The Secretary of the Department of Finance and Administration shall make the inquiries, determinations, and assessments of all state taxes, including interest, additions to taxes, and assessable penalties, imposed by all state tax laws.

(2) The proposed assessment shall be made by recording the liability of the taxpayer in the office of the secretary in accordance with rules prescribed by the secretary.

(3) Upon request of the taxpayer, the secretary shall furnish the taxpayer a copy of the record of the assessment.

(b)(1) The secretary shall collect all taxes imposed by any state tax law.

(2)(A)(i) The secretary shall issue a final assessment to each taxpayer liable for the unpaid tax.

(ii) The final assessment shall state the amount of the assessment and demand payment within ten (10) days of the assessment.

(iii) The final assessment shall not be issued before the expiration of time for the taxpayer to request an administrative hearing under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq.

(B) If the taxpayer has requested administrative relief under § 26-18-404 or under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., the final assessment shall be issued according to § 26-18-405 or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., as applicable.

(C)(i) If the taxpayer has paid the assessment before the time for the issuance of the final assessment, no final assessment shall be issued.

(ii) The taxpayer may seek to recover the payment of the assessment only if § 26-18-403 or § 26-18-406 applies.

(3) Upon receipt of the final assessment from the secretary, the person liable for the tax shall pay the stated amount including any interest, additions to tax, and assessable penalties at the place and time stated in the final assessment.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-18-401. Authorization - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-18-401/

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