Code of Arkansas Rules Title 26 — Taxation
26 CAR § 270-204
Informal settlement
Official textcodeofarrules.arkansas.gov
# (a)
If a taxpayer disputes a decision on eligibility rendered by the Director of the Division of Environmental Quality, the taxpayer shall give notice in writing of said dispute no later than fifteen (15) days from the date which appears on the decision.
# (b)
The director shall meet with the aggrieved taxpayer within fifteen (15) days of his or her receipt of the taxpayer’s dispute of the decision.
# (c)
The director shall render an opinion within thirty (30) days following the meeting.
Source: view the official text
In this chapter (19 sections)
- 270-101 · Purpose
- 270-102 · Definitions
- 270-103 · Eligible costs
- 270-104 · Ineligible costs
- 270-105 · Recordkeeping
- 270-106 · Eligible applicants
- 270-107 · Application forms
- 270-108 · Credit determination, maximum, and carryforward
- 270-109 · Apportionment of credit
- 270-110 · Refund of credit
- 270-111 · Limitations on other deductions
- 270-201 · Application process
- 270-202 · Deadlines
- 270-203 · Determination of eligibility
- 270-204 · Informal settlement
- 270-205 · Preliminary approval
- 270-206 · Appeal of director’s decision
- 270-301 · Severability
- 270-302 · Effective date