Code of Arkansas Rules Title 26 — Taxation
26 CAR § 30-1212
Assessments
Official textcodeofarrules.arkansas.gov
# (a)
If, upon audit or examination, the Secretary of the Department of Finance and Administration or his or her duly authorized agent determines there is additional tax due, the secretary shall:
# (1)
Prepare a schedule reflecting the amount of additional tax, interest, and penalties payable; and
# (2)
Furnish to the taxpayer, if available, a copy of this schedule.
# (b)
A “Notice of Proposed Assessment” and “Taxpayer’s Bill of Rights” shall also be:
# (1)
Mailed to the taxpayer at the address listed upon the application for retail permit or the actual business address of the taxpayer; or
# (2)
Hand delivered to the taxpayer.
Source: view the official text
In this chapter (40 sections)
- 30-1145 · Cotton ginners
- 30-1146 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1147 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1148 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1149 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1150 · Exemptions from tax — Manufacturing exemption — Pollution…
- 30-1151 · Exemptions from tax — Manufacturing exemption — Specific…
- 30-1152 · [Reserved]
- 30-1153 · Exemptions from tax — Textbooks and other instructional…
- 30-1201 · Sales to credit unions
- 30-1202 · Tax collected by seller — Prohibited practice — Tax due on…
- 30-1203 · Sellers required to obtain a permit
- 30-1204 · Cancellation of permit — Automatic expiration of permit
- 30-1205 · [Reserved]
- 30-1206 · Legal opinions issued by the Department of Finance and…
- 30-1207 · Determination of tax due — Sourcing transactions
- 30-1208 · Reports, returns, and remittances
- 30-1209 · Cash basis returns
- 30-1210 · Persons liable for tax and exemptions
- 30-1211 · Record keeping and record retention
- 30-1212 · Assessments
- 30-1213 · Refunds
- 30-1214 · Administrative and judicial remedies
- 30-1215 · Interest accrued on underpayments of tax — Rate
- 30-1216 · Overpayments and refunds — Interest on overpayments and…
- 30-1217 · Discount for prompt payment
- 30-1218 · Penalties
- 30-1219 · Bad checks and acceptance of personal checks
- 30-1220 · Direct payment to the state
- 30-1221 · Transient business required to post bond
- 30-1222 · Business closure
- 30-1223 · Wholesalers to furnish list of retailers
- 30-1224 · Local gross receipts taxes
- 30-1225 · Rebates for qualifying purchases
- 30-1226 · Bundled transactions
- 30-1301 · Purpose
- 30-1302 · Definitions
- 30-1303 · Amount and nature of tax
- 30-1304 · Collection of tax
- 30-1305 · Voluntary seller registration