Initiating rulemaking

The process of adopting a new rule or amending or repealing an existing rule (hereinafter referred to as “rulemaking”) may be initiated:

(1) At the request of the Tax Appeals Commission; or
(2)(A) By third persons outside the commission, who may petition for the issuance, amendment, or repeal of any rule in accordance with Arkansas Code § 25-15-204.

(B) The petition to initiate rulemaking must contain:

(i) The name, address, telephone number, and email address of the petitioner and the petitioner’s attorney, if represented by counsel;

(ii) The specific rule or action requested;

(iii) The reasons for the rule or action requested;

(iv) Facts showing that the petitioner is regulated by the commission or has a substantial interest in the rule or action requested; and

(v) The date of the request.