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006.05.307-26-18-405. HEARING ON PROPOSED ASSESSMENTS

AR ADC 006.05.307-26-18-405Arkansas 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 006.05.307-26-18-405
006.05.307-26-18-405. HEARING ON PROPOSED ASSESSMENTS
1.26-18-405(d)(4)(A) Hearing on Proposed Assessments
If a proposed assessment is sustained, in whole or part by the Office of Hearing and Appeals, the taxpayer may request in writing, within twenty (20) days of the mailing of the decision, that the director revise the decision of the hearing officer. If the director refuses to make a revision, then a final assessment shall be made upon the final determination of the hearing officer.
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.307-26-18-405, AR ADC 006.05.307-26-18-405
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