Definitions

As used in this part and 26 CAR pt. 411, these terms have the following meanings:

(1) “Authorized representative” means an individual authorized by a party to act on the party’s behalf in cases before the Tax Appeals Commission in accordance with 26 CAR § 411-103;

(2) “Commission” means the Tax Appeals Commission;

(3) “Days” means calendar days unless otherwise specified;

(4) “Department” means the Department of Finance and Administration;

(5) “Expedited case” means a case required by law to be expedited with a shorter petition deadline, hearing deadline, decision deadline, or a combination thereof;

(6) “Presiding commissioner” means the commissioner designated by the Chief Commissioner to preside over a case as provided in 26 CAR § 411-102; and

(7) “Taxpayer” means an individual or entity that:

(A) Is challenging the state's taxing jurisdiction; or

(B) Has standing to challenge a decision by the Department of Finance and Administration:

(i) Imposing liability for a tax, penalty, or interest;

(ii) Denying a credit or deduction;

(iii) Denying a refund, credit, or incentive claim or application;

(iv) Canceling, refusing, or revoking a license or permit under Arkansas Code § 26-18-601, § 26-52-803, § 26-55-219, § 26-55-224, § 26-55-231, § 26-56-204, § 26-56-311, § 26-57-413, § 26-57-419, or § 26-62-204;

(v) Closing a business;

(vi) Relating to a jeopardy assessment;

(vii) Seizing a vending device or a coin-operated amusement device; or

(viii) Taking any other action that provides a right to a hearing with the Tax Appeals Commission under state law.