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26-18-314. Transparency.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-314. Transparency.
(a)(1) A written legal opinion issued by the Secretary of the Department of Finance and Administration on or after January 1, 2016, shall be posted on the Arkansas.gov website.
(2) Any identifying facts and information that the secretary determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from an opinion posted under this section.
(3) The secretary may post a synopsis that describes the subject matter, facts, and guidance provided in an opinion instead of posting the complete redacted opinion if a copy of the redacted opinion is made available upon request.
(b)(1) A final determination of a hearing officer or the secretary issued under § 26-18-405 on or after January 1, 2016, shall be posted on the Arkansas.gov website.
(2) Any identifying facts and information that the secretary determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from a final determination posted under this section.
(3) The secretary may post a synopsis that fully describes the subject matter, facts, and conclusions reached by the hearing officer or secretary instead of posting the complete determination.
(4) An administrative appeal that is settled or withdrawn from consideration before a final determination is made shall not be posted under this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-314
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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Authority boundary: historical statutory source snapshot not current law.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-18-314
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8913fca6715247aeaf3f2d86d51708b323798d04a4fab87cd4811892f95c45d8
Source location: content.xml paragraph 2195
Stored source content
26-18-314. Transparency.
(a)(1) A written legal opinion issued by the Secretary of the Department of Finance and Administration on or after January 1, 2016, shall be posted on the Arkansas.gov website.
(2) Any identifying facts and information that the secretary determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from an opinion posted under this section.
(3) The secretary may post a synopsis that describes the subject matter, facts, and guidance provided in an opinion instead of posting the complete redacted opinion if a copy of the redacted opinion is made available upon request.
(b)(1) A final determination of a hearing officer or the secretary issued under § 26-18-405 on or after January 1, 2016, shall be posted on the Arkansas.gov website.
(2) Any identifying facts and information that the secretary determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from a final determination posted under this section.
(3) The secretary may post a synopsis that fully describes the subject matter, facts, and conclusions reached by the hearing officer or secretary instead of posting the complete determination.
(4) An administrative appeal that is settled or withdrawn from consideration before a final determination is made shall not be posted under this section.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-405. Hearing on proposed assessments.
(a)(1) The Secretary of the Department of Finance and Administration shall appoint a hearing officer to review all written protests submitted by taxpayers, hold all hearings, and make written findings as to the applicability of the proposed assessment or the denial of the claim for refund.
(2) Decisions of the hearing officer shall be final unless revised by the secretary.
(3) The hearings on written and oral protests and determinations made by the hearing officer shall not be subject to the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.
(b) The secretary may appoint one (1) or more hearing officers, but the persons occupying these appointments shall not contemporaneously with the holding of these appointments have any other administrative duties within the Revenue Division of the Department of Finance and Administration.
(c) The actual hearing on the written protest shall be held in any city in which the Revenue Division of the Department of Finance and Administration maintains a field audit district office or in such other city as the secretary shall, in his or her discretion, designate.
(d)(1)(A) All written protests filed with the secretary shall be delivered promptly to the hearing officer.
(B) The hearing officer shall set the time and place for the hearing on a written protest and shall give the taxpayer reasonable notice of the hearing.
(C) If it is not possible for the hearing officer to hold a hearing and issue a decision on a protest of a proposed assessment within one hundred eighty (180) days after the taxpayer files a written protest for reasons that the hearing officer determines are beyond the taxpayer's control, the secretary shall waive the interest for the period
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-405
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 26-18-405. This identifies an authority to review, not proof of applicability.