Code of Arkansas Rules Title 26 — Taxation
26 CAR § 211-207
Initiation and notice of hearing
(a) An administrative adjudication is initiated by the request of the respondent for a formal hearing and upon which event the Assessment Coordination Division shall issue a notice of hearing.
(b)(1) The notice of hearing will be sent to the respondent by United States mail with:
(A) Return receipt requested; and
(B) Delivery restricted to the named recipient or his or her agent.
(2) Notice shall be sufficient when it is so mailed to the respondent's latest address on file with the division.
(c) Notice will be mailed at least twenty (20) days before the scheduled hearing.
(d) The notice will include a:
(1) Statement of the time, place, and nature of the hearing;
(2) Statement of the legal authority and jurisdiction under which the hearing is to be held; and
(3) Short and plain statement of the matters of fact and law asserted.
Source: view the official text
In this chapter (31 sections)
- 211-101 · Petitions for declaratory orders
- 211-102 · Public right to petition
- 211-103 · Administrative Hearing Advisory Board
- 211-201 · Scope
- 211-202 · Presiding officer
- 211-203 · Appearances
- 211-204 · Consolidation
- 211-205 · Notice to interested parties
- 211-206 · Service of papers
- 211-207 · Initiation and notice of hearing
- 211-208 · Motions
- 211-209 · Answer
- 211-210 · Discovery
- 211-211 · Continuances
- 211-212 · Hearing procedures
- 211-213 · Order of proceedings
- 211-214 · Evidence
- 211-215 · Default
- 211-216 · Subpoenas
- 211-217 · Recording the proceedings
- 211-218 · Factors to be considered in imposing sanctions
- 211-219 · Final order
- 211-301 · Purpose
- 211-302 · Computer systems general policy
- 211-303 · Copyright policy
- 211-304 · Security
- 211-305 · Access
- 211-306 · Integrity
- 211-307 · Data storage
- 211-308 · Disaster preparedness
- 211-309 · System maintenance