Browse Arkansas Code titles and sections
26-18-804. Abatement of penalty or addition to tax due to erroneous written advice by secretary — Limitations.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-804. Abatement of penalty or addition to tax due to erroneous written advice by secretary — Limitations.
(a) In General. The Secretary of the Department of Finance and Administration shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an agent of the secretary acting in such agent's official capacity.
(b) Limitations. The provisions of subsection (a) of this section shall apply only if:
(1) The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and
(2) The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-804
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-18-804
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: beea400dcebcb361c41800cdea3b565e7b8dce2dc786f99664ce24e01e14cd04
Source location: content.xml paragraph 2899
Stored source content
26-18-804. Abatement of penalty or addition to tax due to erroneous written advice by secretary — Limitations.
(a) In General. The Secretary of the Department of Finance and Administration shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an agent of the secretary acting in such agent's official capacity.
(b) Limitations. The provisions of subsection (a) of this section shall apply only if:
(1) The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and
(2) The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.