Code of Arkansas Rules Title 26 — Taxation
26 CAR § 7-101
Purpose
Official textcodeofarrules.arkansas.gov
# (a)
The following rule is promulgated to implement and clarify the Taxpayer Bill of Rights act, Acts 1989, No. 590, § 1.
# (b)
All persons affected by or relying upon this part are advised to read it in its entirety because the meaning of the provisions of one (1) section may depend upon the provisions contained in another section.
Source: view the official text
In this chapter (8 sections)
- 7-101 · Purpose
- 7-102 · Disclosure of rights of taxpayer
- 7-103 · Procedures involving taxpayer interviews
- 7-104 · Abatement of any penalty or addition to tax attributable to…
- 7-105 · Basis for evaluation of employees
- 7-106 · Agreements for payment of tax liability in installments
- 7-107 · Taxpayer notice to the commissioner of failure to release lien
- 7-108 · Administrative appeal of liens