Arkansas § 26-18-1112 Service of process

Arkansas Statutes

§ 26-18-1112 — Service of process

Arkansas § 26-18-1112

Title26

This text of Arkansas § 26-18-1112 (Service of process) 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. § 26-18-1112 (2026).

Text

(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.