Code of Arkansas Rules Title 26 — Taxation

26 CAR § 411-205

Amended pleadings

# (a)

The taxpayer may amend the appeal petition at any time before the period for filing an answer expires, once per petition.

# (b)

The Department of Finance and Administration may amend the answer at any time before the period for filing a reply expires, once per answer.

# (c)

Either party may amend a petition, answer, or reply after the period for responding to a pleading, if any, expires:

# (1)

With the written consent of the adverse party; or

# (2)

With the permission of the Tax Appeals Commission.

# (d)

An amended petition shall not confer jurisdiction on a matter that would otherwise not come within the jurisdiction of the commission, including matters that are time-barred.

# (e)

Upon filing of an amended pleading, the commission shall provide deadlines to the parties for filing an answer, reply, or both, as applicable.

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