(a)The Tax Appeals Commission has administrative jurisdiction to:
(1)Except as otherwise provided in this section, hear disputes involving all state taxes administered by the Secretary of the Department of Finance and Administration;
(2)Hear a matter properly before the commission regardless of whether the taxpayer has paid to the Department of Finance and Administration some or all of the disputed tax or other amounts before or during the pendency of proceedings before the commission;
(3)Consistent with a decision issued by the commission, compel the secretary to:
(A)Issue a final assessment;
(C)Reduce, set aside, alter, change, or remedy an action by the department that is subject to appeal, if appropriate under state law; or (D) Take other appropriate action; a
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(a) The Tax Appeals Commission has administrative jurisdiction to: (1) Except as otherwise provided in this section, hear disputes involving all state taxes administered by the Secretary of the Department of Finance and Administration; (2) Hear a matter properly before the commission regardless of whether the taxpayer has paid to the Department of Finance and Administration some or all of the disputed tax or other amounts before or during the pendency of proceedings before the commission; (3) Consistent with a decision issued by the commission, compel the secretary to: (A) Issue a final assessment; (B) Issue a refund; (C) Reduce, set aside, alter, change, or remedy an action by the department that is subject to appeal, if appropriate under state law; or (D) Take other appropriate action; and (4) (A) Except as provided in subdivision (a)(4)(B) of this section, extend a deadline provided under this subchapter. (B) The commission shall not extend the deadline for: (i) A taxpayer to file a petition under § 26-18-1113 ; or (ii) The commission to issue a decision, except as otherwise provided under § 26-18-1116(b) . (b) The commission does not have jurisdiction to: (1) Hear disputes involving taxes that are excepted from the Arkansas Tax Procedure Act under § 26-18-102 ; (2) Decide questions regarding the constitutionality of the application of statutes to a taxpayer or the constitutionality of rules promulgated by the department; (3) Hear a claim for protection against enforcement of an illegal exaction under Arkansas Constitution, Article 16, § 13; (4) Hear or decide claims for which the Office of Hearings and Appeals has issued an administrative decision; or (5) Hear or decide a claim that is the subject of pending litigation. (c) Upon the creation of the commission: (1) The Office of Hearings and Appeals shall hear a proceeding resulting from an action or decision by the secretary, including without limitation the issuance of a proposed assessment, a refund claim denial, or any other matter brought by a taxpayer, that was issued before January 1, 2023; (2) The commission shall hear a proceeding resulting from an action or decision by the secretary, including without limitation the issuance of a proposed assessment, a refund claim denial, or any other matter brought by a taxpayer, that was issued on or after January 1, 2023; and (3) A taxpayer that has a matter pending before the Office of Hearings and Appeals for which a hearing or prehearing has not been held may elect to have the taxpayer's matter transferred to the commission.