Code of Arkansas Rules Title 26 — Taxation
26 CAR § 7-102
Disclosure of rights of taxpayer
# (a)
Agents of the Commissioner of Revenue shall distribute to taxpayers a copy of the statement, "Your Rights as a Taxpayer":
# (1)
When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the commissioner for an examination of the taxpayer's records, whichever is earlier;
# (2)
When requested by the taxpayer; and
# (3)
At any time the commissioner deems it appropriate.
# (b)
The commissioner is not required to provide a copy of the statement outlined in subsection (a) of this section, above, to a taxpayer who writes an insufficient fund check or a check drawn on a bank where the taxpayer does not have an account in payment of a state tax debt.
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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