Arkansas Statutes

§ 26-18-1102 — Legislative purpose

Arkansas § 26-18-1102

This text of Arkansas § 26-18-1102 (Legislative purpose) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 26-18-1102 (2026).

Text

(a)The state shall create, within the Department of Inspector General, an independent agency with tax expertise to resolve disputes between the Department of Finance and Administration and taxpayers before requiring the payments of the amount in issue.
(b)By establishing the Tax Appeals Commission as an independent tax tribunal within the executive branch of government, this subchapter provides taxpayers with a means of resolving controversies with the Department of Finance and Administration before a neutral body.

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Legislative History

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-18-1102, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-18-1102.