Arkansas § 26-18-1105 Tax Appeals Commission - Creation

Arkansas Statutes

§ 26-18-1105 — Tax Appeals Commission - Creation

Arkansas § 26-18-1105

Title26

This text of Arkansas § 26-18-1105 (Tax Appeals Commission - Creation) 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. § 26-18-1105 (2026).

Text

(a)(1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General.

(2)Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission.

(b)The commission shall:

(1)Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and (2) Have a seal.

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(a) (1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General. (2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission. (b) The commission shall: (1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and (2) Have a seal.