Arkansas § 26-18-1112 Service of process

Arkansas Statutes

§ 26-18-1112 — Service of process

(a)Mailing by first class mail to any of the following constitutes service on the other party under this subchapter:

(1)The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record;

(2)The address of the taxpayer's representative of record; or (3) The address designated by the Department of Finance and Administration as the proper place of service on the department.

(b)The Tax Appeals Commission may:

(1)(A) Prescribe other methods of service of process.

(B)Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule;

(2)Establish methods of electronic filing and service of process; and (3) Order that notice be given to additional persons.

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(a) Mailing by first class mail to any of the following constitutes service on the other party under this subchapter: (1) The address of the taxpayer given on the taxpayer's petition, if the taxpayer does not have a representative of record; (2) The address of the taxpayer's representative of record; or (3) The address designated by the Department of Finance and Administration as the proper place of service on the department. (b) The Tax Appeals Commission may: (1) (A) Prescribe other methods of service of process. (B) Any additional methods of service of process prescribed under subdivision (b)(1)(A) of this section shall be prescribed by rule; (2) Establish methods of electronic filing and service of process; and (3) Order that notice be given to additional persons.

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