Code of Arkansas Rules Title 26 — Taxation
26 CAR § 5-107
Statute of limitation
Official textcodeofarrules.arkansas.gov
The filing of an offer in compromise shall not stay the period of limitation for which a taxpayer may request administrative or judicial relief under the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., for any tax period covered by the offer.
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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