Code of Arkansas Rules Title 26 — Taxation
26 CAR § 5-103
Filing of offer in compromise
Official textcodeofarrules.arkansas.gov
# (a)
Offers in compromise must be submitted to the Office of Problems Resolution and Tax Information, Arkansas Department of Finance and Administration, P.O. Box 2717, Room 2460, Little Rock, Arkansas 72203.
# (b)
No offer in compromise shall be considered until the taxpayer has filed all tax returns required to be filed under Arkansas law.
Source: view the official text
In this chapter (7 sections)
- 5-101 · Definitions
- 5-102 · Secretary’s authority
- 5-103 · Filing of offer in compromise
- 5-104 · Content of offers in compromise
- 5-105 · Effect of compromise agreement
- 5-106 · Review
- 5-107 · Statute of limitation