Code of Arkansas Rules Title 26 — Taxation
26 CAR § 411-403
Stipulation
Official textcodeofarrules.arkansas.gov
# (a)
The parties to a case shall, in good faith, make every reasonable effort to stipulate all relevant and nonprivileged facts to the fullest extent to which a complete or qualified agreement can or fairly should be reached.
# (b)
The Tax Appeals Commission may decide a case based on stipulated facts.
# (c)
Efforts to stipulate are not required in expedited cases under 26 CAR § 411-204.
# (d)
If the amount of tax in dispute is less than ten thousand dollars ($10,000), it is presumed that efforts to stipulate are not reasonable and thus unnecessary, unless the presiding commissioner specifies otherwise.
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