Arkansas State: Taxpayer Bill of Rights

26 CAR § 100-112. Taxpayer Bill of Rights

1. Your rights as a taxpayer — Arkansas Code § 26-18-801 et seq.
2. You have the right to full explanation of all actions by any agent of the Commissioner of Revenue both during
   1. An audit; and
   2. Collection activities.
3. All tax information contained in the records and files of the commissioner pertaining to you or your business is confidential
4. You may represent yourself in any proceeding or interview before the commisioner or you may be represented by anyone whom you authorize in writing to be your representative.
5. 1. 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.
   2. The commissioner shall terminate the interview to allow you to consult with your representative.
6. 1. You may record any interview with the comissioner or his or her agent at your own expense.
   2. You should let the commissioner or his or her agent know in advance of your intention to record the interview.
   3. The commissioner may likewise record an interview provided that the commissioner provides you with a copy at your expense.
7. 1. You may request an administrative review of any proposed assessment of tax.
   2. You must request this review with thirty (30) days of your reciept of a proposed assessment.
   3. The administrative review may be based on either:
      1. An in-person hearing; or
      2. A consideratoin of written documents.
8. 1. If you recieve an unfavorable decision from your administrative review, then you may request a review of the decision by the commissioner.
   2. This review should be requested within twenty (20) days of your receipt ofthe administrative decision.
9. 1. If you recieve an unfavorable decision from the commissioner, you may appeal it to chancery court.
   2. To pursure your appeal to chancery court you must within thirty (30) days of the issuance of the final assessment and demand for payment:
      1. Pay the amount of tax, interest, and penalty under protest; or
      2. Fire a bond double the tax deficiency amount.
   3. You must file your lawsuite within one (1) year of the date from paying under protest or within thirty (30) days of filing a bond.
10. 1. A taxpayer may file an amedned return or verfied claim for credit or refund of an overpayment of any state tax within three (3) years of the time the return was files or two (2) years from the date the tax was paid, whichever is later.
    2. Any amended return or claim for refund should be filed with the office of the Revenue Division of the Department of Finance and Administration that administers the tax in issue.
11. Any taxpayer who wishes to file a complain regarding any activity concerning the administration of collection of any state tax by the division should make a complain in writing to:
    • Commissioner of Revenue
    • P.O. Box 1272
    • Ledbetter Building, Room 2440
    • Little Rock, AR 72203
12. 1. 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.
    2. If the commissioner determines that an additional amount of tax is due, then a proposed assessment shallbe issued to the taxpayer.
    3. If the taxpayer may seek relief from the proposed assessment as outlined above.
    4. 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 and estimated assessment based on the best information available as to the amount of tax due by the taxpayer.
13. 1. The commissioner may issue a jeopardy assessment against any taxpayer:
    1. For whome the tax liability of that taxpayer exceeds any bond on file indemnifying the state for the payment of a state tax;
    2. Who intends to:
       1. Leave the state;
       2. Remove his or her property; or
       3. Conceal himself or herself or his or her property;
    3. Who intends to discontinue his or her business without making adequate provisions for payment of state taxes; or
    4. Who does any other act tending to prejudice or jeopardize the commissioner's ability to compute, assess, or collect any state tax.
    2. Any taxpayer seeking relief from a jeopardy assessment must request an administrative hearing within five (5) days from the receipt of the notice of jeopardy assessment.
14. 1. When collecting any state tax due from a taxpayer, the commissioner is authorized to isue a certificate of indebtednes 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 establisted by the commissioner as due.
    2. The certificate of indebtednes shall:
       1. Have the same force and effect as the entry of a judgement rendered by a circuit court; and
       2. Constitue a lien upon th title of any real and personal property of the taxpayer in the country where the certificate of indebtedness is recorded.
15. After the entry of the certificate of indebtedness, the commissioner may take all steps authorzed by law for the collection of the tax, including:
    1. The issuance of a writ of execution;
    2. Garnishment; and
    3. Cancellation of any state tax permist or registrations.
16. Any court or sheriff's fees or costs that result from the commissioner's attempt to collect delinquent taxes shall be collcted from the taxpayer in addition to the tax, interest and penalties included in the certificate of indebtednes.

Sources

(1) Arkansas State Government. (2025, March 10, 2025). 26 CAR § 100-112. Taxpayer Bill of Rights — Arkansas Code § 26-18-801 et seq. Retrieved March 13, 2025 from https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=261&partID=941&subPartID=6195§ionID=40219