Code of Arkansas Rules Title 26 — Taxation
26 CAR § 411-202
Answer
Official textcodeofarrules.arkansas.gov
(a) The Department of Finance and Administration shall file an answer to an appeal petition within sixty (60) days of receipt of the petition from the Tax Appeals Commission.
(b)(1) An answer is not required in an expedited hearing.
(2) See 26 CAR § 411-204.
(c) The answer shall state the department’s reasons for opposing the petition, in all or in part, such that the commission can understand the department’s position in the dispute and the taxpayer can fairly reply.
(d)(1) An answer shall not be filed in lieu of a motion for voluntary dismissal or for withdrawal from consideration.
(2) See 26 CAR § 411-301.
Source: view the official text
In this chapter (36 sections)
- 411-101 · Applicability
- 411-102 · Assignment of cases
- 411-103 · Appearances and representation
- 411-104 · In-person hearings outside of Little Rock
- 411-105 · Consolidation
- 411-106 · Filing and service
- 411-107 · Computing time
- 411-108 · Noncompliance
- 411-109 · Ex parte communications
- 411-201 · Appeal petition
- 411-202 · Answer
- 411-203 · Reply
- 411-204 · Expedited cases
- 411-205 · Amended pleadings
- 411-206 · Jurisdictional objections or deficiencies
- 411-301 · Motions
- 411-302 · Case management
- 411-303 · On-site observation
- 411-304 · No discovery
- 411-305 · Closure of record in written submissions cases
- 411-401 · Hearing scheduling
- 411-402 · Prehearing, hearing, and post-hearing procedures
- 411-403 · Stipulation
- 411-404 · Evidence
- 411-405 · Recording of hearing
- 411-406 · Failure to appear at hearing or prosecute case
- 411-407 · Bifurcation of proceedings
- 411-501 · Issuance of decision to the parties
- 411-502 · Redaction and publication of decision
- 411-503 · En banc decisions
- 411-601 · Scope and application of electronic filing
- 411-602 · Time of filing
- 411-603 · Signatures
- 411-604 · Format of documents
- 411-605 · Registration requirements
- 411-606 · Technical failures