Code of Arkansas Rules Title 26 — Taxation
26 CAR § 411-401
Hearing scheduling
Official textcodeofarrules.arkansas.gov
# (a)
# (1)
The presiding commissioner shall schedule the hearing, which, except in expedited cases, shall be held within ninety (90) days of the date the reply was filed or the expiration of the deadline to file the reply.
# (2)
For expedited cases, see 26 CAR § 411-204.
# (b)
A Notice of Hearing shall be provided to the parties within thirty (30) days of the filing of the reply or the expiration of the deadline to file a reply.
# (c)
The presiding commissioner may order hearing by a means other than the means elected by the taxpayer for good cause, or when it is in the interest of justice.
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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