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26-18-806. Content of tax due, deficiency, and other notices.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-806. Content of tax due, deficiency, and other notices.
(a)General Rule.
(1) Any notice to which this section applies shall:
(A) Describe the basis for the tax due and any interest, additional amounts, additions, and assessable penalties;
(B) Identify the amounts, if any, of the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in the notice; and
(C) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed deficiency, from the Department of Finance and Administration.
(2) An inadequate description under this subsection shall not invalidate such notice.
(b) Notice to Which Section Applies. This section shall apply to:
(1) Any notice to be given by the Secretary of the Department of Finance and Administration described in § 26-18-307;
(2) Any notice generated out of any information return matching program; and
(3) The first letter of the proposed deficiency which allows the taxpayer an opportunity for administrative review under this chapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-806
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:26-18-806
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 55e27ccd3a5a710995d9b8c9029c3458c06b33e5d2ea07a671796b9a6aa204b5
Source location: content.xml paragraph 2914
Stored source content
26-18-806. Content of tax due, deficiency, and other notices.
(a)General Rule.
(1) Any notice to which this section applies shall:
(A) Describe the basis for the tax due and any interest, additional amounts, additions, and assessable penalties;
(B) Identify the amounts, if any, of the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in the notice; and
(C) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed deficiency, from the Department of Finance and Administration.
(2) An inadequate description under this subsection shall not invalidate such notice.
(b) Notice to Which Section Applies. This section shall apply to:
(1) Any notice to be given by the Secretary of the Department of Finance and Administration described in § 26-18-307;
(2) Any notice generated out of any information return matching program; and
(3) The first letter of the proposed deficiency which allows the taxpayer an opportunity for administrative review under this chapter.
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.
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. The source passage cites 26-18-307. This identifies an authority to review, not proof of applicability.