{"data":{"id":"us-ar/ark.-code-ann.-26-18-1118","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-1118","heading":"Representation","body":"(a) (1) A taxpayer may be represented at a hearing pro se or by an authorized representative who has provided a completed power of attorney form to the Tax Appeals Commission in the manner prescribed by the commission. (2) A completed power of attorney form shall: (A) Be attached to the taxpayer's petition; or (B) Accompany the authorized representative's entry of appearance if the taxpayer's authorized representative files an entry of appearance after the petition has been filed. (3) If the taxpayer fails to attach a power of attorney to the petition, the commission shall allow the taxpayer thirty (30) calendar days to file the required power of attorney. (4) Absent information indicating that the taxpayer has an authorized representative, the Department of Finance and Administration may communicate directly with the taxpayer. (b) The department shall be represented by an authorized representative at a hearing. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.\n\n(a) (1) A taxpayer may be represented at a hearing pro se or by an authorized representative who has provided a completed power of attorney form to the Tax Appeals Commission in the manner prescribed by the commission. (2) A completed power of attorney form shall: (A) Be attached to the taxpayer's petition; or (B) Accompany the authorized representative's entry of appearance if the taxpayer's authorized representative files an entry of appearance after the petition has been filed. (3) If the taxpayer fails to attach a power of attorney to the petition, the commission shall allow the taxpayer thirty (30) calendar days to file the required power of attorney. (4) Absent information indicating that the taxpayer has an authorized representative, the Department of Finance and Administration may communicate directly with the taxpayer.\n\n(1) A taxpayer may be represented at a hearing pro se or by an authorized representative who has provided a completed power of attorney form to the Tax Appeals Commission in the manner prescribed by the commission.\n\n(2) A completed power of attorney form shall: (A) Be attached to the taxpayer's petition; or (B) Accompany the authorized representative's entry of appearance if the taxpayer's authorized representative files an entry of appearance after the petition has been filed.\n\n(A) Be attached to the taxpayer's petition; or\n\n(B) Accompany the authorized representative's entry of appearance if the taxpayer's authorized representative files an entry of appearance after the petition has been filed.\n\n(3) If the taxpayer fails to attach a power of attorney to the petition, the commission shall allow the taxpayer thirty (30) calendar days to file the required power of attorney.\n\n(4) Absent information indicating that the taxpayer has an authorized representative, the Department of Finance and Administration may communicate directly with the taxpayer.\n\n(b) The department shall be represented by an authorized representative at a hearing.","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":"3dc271b1f3414c43e0163bdb5eeb20de5e1e71d5dceb2e53a1de6eef941a9817","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-1117","next":"us-ar/ark.-code-ann.-26-18-1119"},"notice":"GroundRules: Original legal text. Not legal advice."}