Partnertax.ai
Start free trial →

Code of Arkansas Rules Title 26 — Taxation

26 CAR § 100-107

Hearing on proposed assessments — Arkansas Code § 26-18-405

Official textcodeofarrules.arkansas.gov

# (a)

Hearing on proposed assessments — Arkansas Code § 26-18-405(d)(4)(A).

# (b)

If a proposed assessment is sustained, in whole or part by the Office of Hearings and Appeals of the Department of Finance and Administration, the taxpayer may request in writing, within twenty (20) days of the mailing of the decision, that the Secretary of the Department of Finance and Administration revise the decision of the hearing officer.

# (c)

If the secretary refuses to make a revision, then a final assessment shall be made upon the final determination of the hearing officer.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
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…
Full table of contents →