As used in this subchapter, "taxpayer" means an individual or entity that: (1) Is challenging the state's taxing jurisdiction over the taxpayer; or (2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. As used in this subchapter, "taxpayer" means an individual or entity that: (1) Is challenging the state's taxing jurisdiction over the taxpayer; or (2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. As used in this subchapter, "taxpayer" means an individual or entity that: (1) Is challenging the state's taxing jurisdiction over the taxpayer; or (2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. As used in this subchapter, "taxpayer" means an individual or entity that: (1) Is challenging the state's taxing jurisdiction over the taxpayer; or (2) Has standing to challenge a decision by the Department of Finance and Administration: (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law. (A) Imposing liability for a tax, penalty, or interest; (B) Denying a credit or deduction; (C) Denying a refund, credit, or incentive claim or application; (D) Canceling, refusing, or revoking a license or permit under § 26-18-601 , § 26-52-803 , § 26-55-219 , § 26-55-224 , § 26-55-231 , § 26-56-204 , § 26-56-311 , § 26-57-413 , § 26-57-419 , or § 26-62-204 ; (E) Closing a noncompliant taxpayer's business; (F) Relating to a jeopardy assessment; (G) Seizing a vending device or a coin-operated amusement device; or (H) Taking any other action that provides a taxpayer the right to a hearing with the Tax Appeals Commission under state law.
‹ Prev All Arkansas sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.