{"data":{"id":"us-ar/ark.-code-ann.-26-18-1105","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-1105","heading":"Tax Appeals Commission - Creation","body":"(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.\n\n(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.\n\n(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.\n\n(2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission.\n\n(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.\n\n(1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and\n\n(2) Have a seal.","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":"bdbcf04c62651840edece0f0d22a78b37fc7aa8439bafd8804173cc35b1a47ab","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-1104","next":"us-ar/ark.-code-ann.-26-18-1106"},"notice":"GroundRules: Original legal text. Not legal advice."}