Arkansas § 26-18-1104 Definition

Arkansas Statutes

§ 26-18-1104 — Definition

Arkansas § 26-18-1104

Title26

This text of Arkansas § 26-18-1104 (Definition) 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. § 26-18-1104 (2026).

Text

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

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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.