Claim for damages

(a)(1) Any taxpayer who has sustained actual damages as a result of any erroneous action taken by the Department of Finance and Administration in a collection activity may file a claim for reimbursement with the department.

(2) Before the claim will be granted, the claimant/taxpayer must establish that:

(A) They sustained actual damages as a result of an error made by the Revenue Division of the Department of Finance and Administration; and (B)(i) Prior to the damages being sustained, the claimant:

(a) Responded to all contacts made by the division; and

(b) Provided all requested information or documentation sufficient to establish the taxpayer's position.

(ii) This provision may be waived for reasonable cause.
(b)(1) All claims for reimbursement shall be filed on forms as prescribed by the Commissioner of Revenues.

(2) A copy of the prescribed form is included as Attachment "A" to this part.
(c)(1) Claims for reimbursement must be filed within ninety (90) calendar days after the date the actual damage was sustained.

(2) Claimants shall submit their claims to the Commissioner of Revenues, P. O. Box 1272, Little Rock, Arkansas 72203.
(3)(A) The commissioner shall review the claim submitted and approve or deny the claim within thirty (30) days of receipt.

(B) The claimant shall be notified promptly if the claim was approved or denied.

(C) If the claim is denied the department shall provide the taxpayer written notice of the reasons for denial.