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006.05.307-26-18-404. TAXPAYER RELIEF

AR ADC 006.05.307-26-18-404Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 307. Comprehensive Individual Income Tax Regulations (Refs & Annos)
Ark. Admin. Code 006.05.307-26-18-404
006.05.307-26-18-404. TAXPAYER RELIEF
1.26-18-404(c) Protest of Proposed Assessment
A taxpayer cannot file a protest based upon a notice of tax adjustment, but must wait until a proposed assessment is received.
The taxpayer must protest a proposed assessment in writing, within thirty (30) days of service of the notice. The protest must include the taxpayer's grounds for protesting the assessment. If the thirtieth (30th) day falls on a Saturday, Sunday or legal holiday, the next succeeding day which is not a Saturday, Sunday, or legal holiday would be within the prescribed time period in which to file the protest.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.307-26-18-404, AR ADC 006.05.307-26-18-404
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