Ark. Code Ann. § 26-18-1120: Rules

The Tax Appeals Commission shall promulgate rules and forms to: (1) Carry out the intent and purpose of this subchapter; and (2) Implement the duties assigned to the commission, including without limitation rules: (A) Governing pleadings and service of process requirements to commence a hearing under this subchapter and the practice and procedure rules of the commission; (B) To provide for expedited proceedings; (C) To establish guidelines for the redaction of personally identifying taxpayer information in published decisions; and (D) To establish a procedure for petitions and hearings under: (i) Section 26-18-402 ; (ii) Section 26-18-601(b) and (c) ; (iii) Section 26-18-1002 ; (iv) Section 26-36-315 ; (v) Section 26-55-219 ; (vi) Section 26-55-224 ; (vii) Section 26-55-231 ; (viii) Section 26-55-247 ; (ix) Section 26-56-204 ; (x) Section 26-56-311 ; (xi) Section 26-57-413 ; (xii) Section 26-57-419 ; (xiii) Section 26-57-1212 ; and (xiv) Section 26-62-204 . Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

The Tax Appeals Commission shall promulgate rules and forms to:

(1) Carry out the intent and purpose of this subchapter; and

(2) Implement the duties assigned to the commission, including without limitation rules: (A) Governing pleadings and service of process requirements to commence a hearing under this subchapter and the practice and procedure rules of the commission; (B) To provide for expedited proceedings; (C) To establish guidelines for the redaction of personally identifying taxpayer information in published decisions; and (D) To establish a procedure for petitions and hearings under: (i) Section 26-18-402 ; (ii) Section 26-18-601(b) and (c) ; (iii) Section 26-18-1002 ; (iv) Section 26-36-315 ; (v) Section 26-55-219 ; (vi) Section 26-55-224 ; (vii) Section 26-55-231 ; (viii) Section 26-55-247 ; (ix) Section 26-56-204 ; (x) Section 26-56-311 ; (xi) Section 26-57-413 ; (xii) Section 26-57-419 ; (xiii) Section 26-57-1212 ; and (xiv) Section 26-62-204 .

(A) Governing pleadings and service of process requirements to commence a hearing under this subchapter and the practice and procedure rules of the commission;

(B) To provide for expedited proceedings;

(C) To establish guidelines for the redaction of personally identifying taxpayer information in published decisions; and

(D) To establish a procedure for petitions and hearings under: (i) Section 26-18-402 ; (ii) Section 26-18-601(b) and (c) ; (iii) Section 26-18-1002 ; (iv) Section 26-36-315 ; (v) Section 26-55-219 ; (vi) Section 26-55-224 ; (vii) Section 26-55-231 ; (viii) Section 26-55-247 ; (ix) Section 26-56-204 ; (x) Section 26-56-311 ; (xi) Section 26-57-413 ; (xii) Section 26-57-419 ; (xiii) Section 26-57-1212 ; and (xiv) Section 26-62-204 .

(i) Section 26-18-402 ;

(ii) Section 26-18-601(b) and (c) ;

(iii) Section 26-18-1002 ;

(iv) Section 26-36-315 ;

(v) Section 26-55-219 ;

(vi) Section 26-55-224 ;

(vii) Section 26-55-231 ;

(viii) Section 26-55-247 ;

(ix) Section 26-56-204 ;

(x) Section 26-56-311 ;

(xi) Section 26-57-413 ;

(xii) Section 26-57-419 ;

(xiii) Section 26-57-1212 ; and

(xiv) Section 26-62-204 .