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Code of Arkansas Rules Title 26 — Taxation

26 CAR § 130-109

Taxpayer relief — Protesting proposed assessments — Arkansas Code § 26-18-404

Official textcodeofarrules.arkansas.gov

# (a)

A taxpayer may file a protest based upon a Notice of Tax Adjustment and need not wait until a Notice of Proposed Assessment is received.

# (b)

# (1)

Taxpayers must protest a Notice of 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)

The grounds should be explained as thoroughly as possible to enable the Department of Finance and Administration to better understand the taxpayer's position.

# (4)

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 is considered to be the thirtieth day for purposes of meeting the prescribed time period in which to file the protest.

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In this chapter (40 sections)
  1. 130-101 · Purpose
  2. 130-102 · Interpretation
  3. 130-103 · Biotechnology development and research — Biotechnology tax…
  4. 130-104 · County and Regional Industrial Development Corporation Act —…
  5. 130-105 · Arkansas Enterprise Zone Act — Income tax credits — Arkansas…
  6. 130-106 · Affordable neighborhood housing — Housing tax credit — The…
  7. 130-107 · Tax penalties — Arkansas Code § 26-18-208
  8. 130-108 · Refund and credit claims — Arkansas Code § 26-18-306
  9. 130-109 · Taxpayer relief — Protesting proposed assessments — Arkansas…
  10. 130-110 · Taxpayer relief — Administrative and judicial review —…
  11. 130-111 · Extension of time for filing returns — Arkansas Code §…
  12. 130-112 · Refunds of overpayments — Arkansas Code § 26-18-507
  13. 130-113 · Corporation income tax definitions — Arkansas Code § 26-51-102
  14. 130-114 · Railroads and public utilities — Arkansas Code § 26-51-204
  15. 130-115 · Corporation income tax rates — Arkansas Code § 26-51-205
  16. 130-116 · Exempt organizations — Definitions and guidelines for…
  17. 130-117 · Accounting methods — Arkansas Code § 26-51-401
  18. 130-118 · Basis for determining liability — Arkansas Code § 26-51-402
  19. 130-119 · Gross income generally — Arkansas Code § 26-51-404
  20. 130-120 · Gain or loss — Sales of property — Arkansas Code § 26-51-411
  21. 130-121 · Gain or loss — Exchange of property — Arkansas Code §…
  22. 130-122 · Corporate liquidations — Arkansas Code § 26-51-413
  23. 130-123 · Deferred compensation plans — Savings Incentive Match Plan…
  24. 130-124 · Deductions — State income taxes — Arkansas Code § 26-51-416
  25. 130-125 · Deductions — Charitable contributions — Arkansas Code §…
  26. 130-126 · Deductions — Expenses — Arkansas Code § 26-51-423
  27. 130-127 · Deductions — Losses — Arkansas Code § 26-51-424
  28. 130-128 · Deductions — Worthless debts — Arkansas Code § 26-51-425
  29. 130-129 · Deductions — Reserve for bad debts or liabilities — Bad debt…
  30. 130-130 · Deductions — Net operating loss (NOL) — Arkansas Code §…
  31. 130-131 · Deductions — Depreciation and expensing of property —…
  32. 130-132 · Federal Subchapter M — Federal Subchapter M adopted —…
  33. 130-133 · FASITs — Arkansas Code § 26-51-440
  34. 130-134 · Youth apprenticeship program — Youth apprenticeship credits —…
  35. 130-135 · Multistate business income — Arkansas Code § 26-51-701
  36. 130-136 · Apportionment — Determination of nexus — Arkansas Code §…
  37. 130-137 · Nonbusiness income — Allocation of nonbusiness income —…
  38. 130-138 · Apportionment — Business income — Determining apportionment…
  39. 130-139 · Property factor — Arkansas Code § 26-51-710 [repealed]
  40. 130-140 · Property factor — Valuation of property — Arkansas Code §…
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