{"data":{"id":"us-ar/ark.-code-ann.-26-18-1120","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-1120","heading":"Rules","body":"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.\n\nThe Tax Appeals Commission shall promulgate rules and forms to:\n\n(1) Carry out the intent and purpose of this subchapter; and\n\n(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 .\n\n(A) Governing pleadings and service of process requirements to commence a hearing under this subchapter and the practice and procedure rules of the commission;\n\n(B) To provide for expedited proceedings;\n\n(C) To establish guidelines for the redaction of personally identifying taxpayer information in published decisions; and\n\n(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 .\n\n(i) Section 26-18-402 ;\n\n(ii) Section 26-18-601(b) and (c) ;\n\n(iii) Section 26-18-1002 ;\n\n(iv) Section 26-36-315 ;\n\n(v) Section 26-55-219 ;\n\n(vi) Section 26-55-224 ;\n\n(vii) Section 26-55-231 ;\n\n(viii) Section 26-55-247 ;\n\n(ix) Section 26-56-204 ;\n\n(x) Section 26-56-311 ;\n\n(xi) Section 26-57-413 ;\n\n(xii) Section 26-57-419 ;\n\n(xiii) Section 26-57-1212 ; and\n\n(xiv) Section 26-62-204 .","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":"8ac33bf4effa3e9a8f2d7092dd2e632d57b8955960444e326a2fb0387e64934d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-1119","next":"us-ar/ark.-code-ann.-26-18-101"},"notice":"GroundRules: Original legal text. Not legal advice."}