Code of Arkansas Rules Title 26 — Taxation
26 CAR § 7-108
Administrative appeal of liens
Official textcodeofarrules.arkansas.gov
# (a)
In general. Any person shall be allowed to appeal to the Commissioner of Revenue after the filing of a notice of a lien on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien.
# (b)
Certificate of release. If the commissioner determines that the filing of the notice of any lien was erroneous, the commissioner shall:
# (1)
Expeditiously (and, to the extent practicable, within fourteen (14) days after such determination) issue a certificate of release of such lien; and
# (2)
Include in such certificate a statement that such filing was erroneous.
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