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006.05.502-BR-8. TAXPAYER NOTICE TO THE COMMISSIONER OF FAILURE TO RELEASE LIEN.

AR ADC 006.05.502-BR-8Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 502. 1989-1 Taxpayer Bill of Rights Regulation
Ark. Admin. Code 006.05.502-BR-8
006.05.502-BR-8. TAXPAYER NOTICE TO THE COMMISSIONER OF FAILURE TO RELEASE LIEN.
Currentness
A. If a lien against a taxpayer is still on file after the debt has been satisfied in full, the taxpayer shall notify the Commissioner. The notice must contain the following:
1. A letter stating when and how the debt was paid in full or discharged;
2. The taxpayer's social security number, federal I.D. number or permit number;
3. Telephone number at which taxpayer can be reached.
4. County or counties in which lien is filed.
5. The name or names and address under which the lien is filed.
6. Type of tax and the amount of the lien.
B. The information required above should be mailed to:
Office of Revenue Legal Counsel
P.O. Box 1272-L
Little Rock, Arkansas 72203
C. If taxpayer's information concerning payment in full or discharge is correct, the lien will be released immediately. If taxpayer's information is incorrect, taxpayer is to be notified in writing why the lien was not released and what the taxpayer must do to have the lien released.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.502-BR-8, AR ADC 006.05.502-BR-8
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