Code of Arkansas Rules Title 26 — Taxation
26 CAR § 410-406
Public inspection and records
Official textcodeofarrules.arkansas.gov
# (a)
After the expiration of the thirty-day public comment period and before the effective date of the rule, the Tax Appeals Commission shall take appropriate measures to make the final rule known to the persons who may be affected by the rule, pursuant to the specifications in Arkansas Code § 25-15-204.
# (b)
The commission’s rules shall be available for public inspection at its business address and on its website, www.tac.arkansas.gov.
# (c)
The commission shall maintain copies of all filings and documentation associated with rulemaking as necessary to comply with the Arkansas General Records Retention Schedule, 25 CAR pt. 60.
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