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006.05.502-BR-9. ADMINISTRATIVE APPEAL OF LIENS.

AR ADC 006.05.502-BR-9Arkansas 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-9
006.05.502-BR-9. ADMINISTRATIVE APPEAL OF LIENS.
Currentness
A. In General. - Any person shall be allowed to appeal to the Commissioner after the filing of a notice of a lien on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien.
B. Certificate of Release. - If the Commissioner determines that the filing of the notice of any lien was erroneous, the Commissioner shall expeditiously (and, to the extent practicable, within fourteen (14) days after such determination) issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous.
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-9, AR ADC 006.05.502-BR-9
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