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26-18-307. Notice requirements.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-307. Notice requirements.
(a)(1) The Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary which directly involves that taxpayer.
(2)(A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question.
(B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law.
(3) All notices of final assessment under § 26-18-401 shall be sent by regular mail.
(b)(1) When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary.
(2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served.
(c) By written agreement, the secretary and any taxpayer may provide for any other reasonable means of giving notice.
(d) All notices shall be in writing.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-307
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-18-307
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 564fa337f8af5e6b070987b6c311ad2ac811d665453276c89a8d65396c1b3465
Source location: content.xml paragraph 2130
Stored source content
26-18-307. Notice requirements.
(a)(1) The Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary which directly involves that taxpayer.
(2)(A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question.
(B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law.
(3) All notices of final assessment under § 26-18-401 shall be sent by regular mail.
(b)(1) When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary.
(2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served.
(c) By written agreement, the secretary and any taxpayer may provide for any other reasonable means of giving notice.
(d) All notices shall be in writing.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-401. Assessment and collection of taxes generally.
(a)(1) The Secretary of the Department of Finance and Administration shall make the inquiries, determinations, and assessments of all state taxes, including interest, additions to taxes, and assessable penalties, imposed by all state tax laws.
(2) The proposed assessment shall be made by recording the liability of the taxpayer in the office of the secretary in accordance with rules prescribed by the secretary.
(3) Upon request of the taxpayer, the secretary shall furnish the taxpayer a copy of the record of the assessment.
(b)(1) The secretary shall collect all taxes imposed by any state tax law.
(2)(A)(i) The secretary shall issue a final assessment to each taxpayer liable for the unpaid tax.
(ii) The final assessment shall state the amount of the assessment and demand payment within ten (10) days of the assessment.
(iii) The final assessment shall not be issued before the expiration of time for the taxpayer to request an administrative hearing under § 26-18-404.
(B) If the taxpayer has requested administrative relief under § 26-18-404 the final assessment shall be issued according to § 26-18-405.
(C)(i) If the taxpayer has paid the assessment before the time for the issuance of the final assessment, no final assessment shall be issued.
(ii) The taxpayer may seek to recover the payment of the assessment only if § 26-18-403 or § 26-18-406 applies.
(3) Upon receipt of the final assessment from the secretary, the person liable for the tax shall pay the stated amount including any interest, additions to tax, and assessable penalties at the place and time stated in the final assessment.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-401
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-18-401. This identifies an authority to review, not proof of applicability.