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Code of Arkansas Rules Title 26 — Taxation

26 CAR § 100-106

Taxpayer relief — Arkansas Code § 26-18-404

Official textcodeofarrules.arkansas.gov

# (a)

Protest of proposed assessment — Arkansas Code § 26-18-404(c).

# (b)

A taxpayer cannot file a protest based upon a notice of tax adjustment but must wait until a proposed assessment is received.

# (c)

# (1)

The taxpayer must protest a proposed assessment in writing within thirty (30) days of service of the notice.

# (2)

The protest must include the taxpayer’s grounds for protesting the assessment.

# (3)

If the thirtieth day falls on a Saturday, Sunday, or legal holiday, the next succeeding day that is not a Saturday, Sunday, or legal holiday would be within the prescribed time period in which to file the protest.

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In this chapter (40 sections)
  1. 100-101 · Purpose
  2. 100-102 · Interpretation
  3. 100-103 · Date of performance — Arkansas Code § 26-18-105
  4. 100-104 · Additional penalties and tax — Arkansas Code § 26-18-208
  5. 100-105 · Time limitations for assessments, collection, refunds, and…
  6. 100-106 · Taxpayer relief — Arkansas Code § 26-18-404
  7. 100-107 · Hearing on proposed assessments — Arkansas Code § 26-18-405
  8. 100-108 · Judicial relief — Arkansas Code § 26-18-406
  9. 100-109 · Extension of time for filing returns — Arkansas Code §…
  10. 100-110 · Preservation of records by taxpayer — Arkansas Code §…
  11. 100-111 · Claims for refunds of overpayments — Arkansas Code § 26-18-507
  12. 100-112 · Taxpayer Bill of Rights — Arkansas Code § 26-18-801 et seq
  13. 100-113 · Definitions — Arkansas Code § 26-51-102
  14. 100-114 · Nonresidents — Arkansas Code § 26-51-202
  15. 100-115 · Fiduciaries — Arkansas Code § 26-51-203
  16. 100-116 · Income from sale of home — Arkansas Code § 26-51-305…
  17. 100-117 · Compensation and benefits from military service — Arkansas…
  18. 100-118 · Retirement plans and disability benefits — Arkansas Code §…
  19. 100-119 · Tax year — Accounting method — Arkansas Code § 26-51-401
  20. 100-120 · Tax year — Basis for determining liability — Arkansas Code §…
  21. 100-121 · Income generally — Arkansas Code § 26-51-403
  22. 100-122 · Gross income generally — Arkansas Code § 26-51-404
  23. 100-123 · Partnership income — Arkansas Code § 26-51-405
  24. 100-124 · Federal Subchapter S adopted — Arkansas Code § 26-51-409
  25. 100-125 · Inventory — What constitutes inventory — Arkansas Code §…
  26. 100-126 · Gain or loss — Sales of property — Arkansas Code § 26-51-411
  27. 100-127 · Gain or loss — Exchange of property — Arkansas Code §…
  28. 100-128 · Corporate liquidations — Arkansas Code § 26-51-413
  29. 100-129 · Deferred compensation plans — Arkansas Code § 26-51-414
  30. 100-130 · Deductions — State income taxes — Arkansas Code § 26-51-416
  31. 100-131 · Deductions — Charitable contributions — Arkansas Code §…
  32. 100-132 · Deductions — Expenses — Arkansas Code § 26-51-423
  33. 100-133 · Deductions — Losses — Arkansas Code § 26-51-424
  34. 100-134 · Deductions — Worthless debts — Arkansas Code § 26-51-425
  35. 100-135 · Deductions — Net operating loss carryover — Arkansas Code §…
  36. 100-136 · Deductions — Depreciation — Expensing of property — Arkansas…
  37. 100-137 · Nonresidents or part-year residents — Arkansas Code §…
  38. 100-138 · Medical savings accounts — Arkansas Code § 26-51-436
  39. 100-139 · FASITs — Arkansas Code § 26-51-440
  40. 100-140 · Deduction — College and technical school tuition — Arkansas…
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