GroundRules
← Search the law
Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-18-1105: Tax Appeals Commission - Creation

Read at publisher ↗
Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 18
  4. Subchapter 11

(a) (1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General. (2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission. (b) The commission shall: (1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and (2) Have a seal. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) (1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General. (2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission.

(1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General.

(2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission.

(b) The commission shall: (1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and (2) Have a seal.

(1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and

(2) Have a seal.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

Browse this collection