Arkansas Statutes
§ 26-18-1105 — Tax Appeals Commission - Creation
Arkansas·Title 26
(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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Legislative History
Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Nearby Sections
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