Code of Arkansas Rules Title 26 — Taxation
26 CAR § 410-404
Decision to adopt a rule
Official textcodeofarrules.arkansas.gov
# (a)
The Tax Appeals Commission will not finalize language of the rule or decide whether to adopt a rule until the period for public comment has expired.
# (b)
Prior to adoption, the commission will consider the factors described in Arkansas Code § 25-15-204.
# (c)
The commission may use its own experience, specialized knowledge, and judgment in the adoption of a rule.
Source: view the official text
In this chapter (15 sections)
- 410-101 · Title
- 410-102 · Definitions
- 410-103 · Organization
- 410-104 · Hours of operation
- 410-201 · Freedom of Information Act of 1967 requests
- 410-202 · Availability of forms, decisions, and other documents
- 410-301 · Public meetings
- 410-302 · Adjudicative meetings
- 410-401 · Authority
- 410-402 · Initiating rulemaking
- 410-403 · Public comment
- 410-404 · Decision to adopt a rule
- 410-405 · Legislative approval, final filings, and effective date
- 410-406 · Public inspection and records
- 410-407 · Emergency rules