{"data":{"id":"us-ar/ark.-code-ann.-26-18-1104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-1104","heading":"Definition","body":"As used in this subchapter, \"taxpayer\" means an individual or entity that: (1) Is challenging the state's taxing jurisdiction over the taxpayer; or (2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.\n\nAs used in this subchapter, \"taxpayer\" means an individual or entity that:\n\n(1) Is challenging the state's taxing jurisdiction over the taxpayer; or\n\n(2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.\n\n(A) Imposing liability for a tax, penalty, or interest;\n\n(B) Denying a credit or deduction;\n\n(C) Denying a refund, credit, or incentive claim or application;\n\n(D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ;\n\n(E) Closing a noncompliant taxpayer's business;\n\n(F) Relating to a jeopardy assessment;\n\n(G) Seizing a vending device or a coin-operated amusement device; or\n\n(H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.","path":["AR Code","Title 26","Chapter 18","Subchapter 11"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"8f0efdca992ec4f07f4b7fa7b1208984f30ad3fa23a7ef14c11c2851c979afa1","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-1103","next":"us-ar/ark.-code-ann.-26-18-1105"},"notice":"GroundRules: Original legal text. Not legal advice."}