26-18-904. Collection activity — Erroneous action — Claim for damages.

Arkansas Code — all titles (historical 2020) · legal_authorities

26-18-904. Collection activity — Erroneous action — Claim for damages.

26-18-904. Collection activity — Erroneous action — Claim for damages. (a) A claim may be filed with the Department of Finance and Administration for any actual damages sustained as a result of any erroneous action taken in a collection activity. Each claimant applying for reimbursement shall file a claim in such form as may be prescribed by the Secretary of the Department of Finance and Administration. In order for the claim to be granted, the claimant must establish that: (1) The actual damage resulted from an error made by the Revenue Division of the Department of Finance and Administration; and (2) Prior to the actual damage, the taxpayer responded to all contacts by the division and provided all requested information or documentation sufficient to establish the taxpayer's position. This provision may be waived for reasonable cause. (b)(1)(A) Claims made pursuant to this section shall be filed within ninety (90) calendar days after the date the actual damage was sustained. (B) Within thirty (30) calendar days after the date the claim is received, the claim shall be approved or denied. (2) If a claim is denied, the taxpayer shall be notified in writing of the reason for the denial of the claim.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-904

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.