(a)(1) (A) The Tax Appeals Commission shall render its decisions under this subchapter in writing.
(B)A decision of the commission under this section shall:
(i)Include without limitation concise findings of fact and conclusions of law; and (ii) Grant relief, invoke remedies, and issue orders as the commission deems appropriate to carry out the commission's decision.
(2)For a proceeding assigned to one (1) commissioner, that commissioner shall prepare the written decision.
(3)For a proceeding assigned to the commission en banc, the Chief Commissioner of the Tax Appeals Commission or other commissioner designated by the chief commissioner shall prepare a written decision that reflects the view of the majority of the commissioners participating in the case.
(4)A decision issued under th
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(a) (1) (A) The Tax Appeals Commission shall render its decisions under this subchapter in writing. (B) A decision of the commission under this section shall: (i) Include without limitation concise findings of fact and conclusions of law; and (ii) Grant relief, invoke remedies, and issue orders as the commission deems appropriate to carry out the commission's decision. (2) For a proceeding assigned to one (1) commissioner, that commissioner shall prepare the written decision. (3) For a proceeding assigned to the commission en banc, the Chief Commissioner of the Tax Appeals Commission or other commissioner designated by the chief commissioner shall prepare a written decision that reflects the view of the majority of the commissioners participating in the case. (4) A decision issued under this section shall be published under § 26-18-1119 and shall be served upon the parties by the commission. (b) (1) (A) Except as provided in subdivision (b)(1)(B) of this section, a decision of the commission under this section shall be issued no later than ninety (90) days after the submission of the last pleading or brief filed or the completion of the hearing, whichever is later. (B) The commission shall issue a decision: (i) Within five (5) business days after a hearing is concluded under § 26-18-402 ; (ii) Within three (3) business days after a hearing is concluded under § 26-18-601(b) ; (iii) Within five (5) business days after a hearing is concluded under § 26-18-1002 ; (iv) Within twenty (20) calendar days after a hearing is concluded under § 26-18-507(e)(1)(B)(ii) , § 26-18-601(c) , or § 26-36-315(c) ; (v) Within twenty (20) calendar days after a hearing is concluded under § 26-55-224 , § 26-56-204 , or § 26-62-204 ; (vi) Within twenty (20) calendar days after a hearing is concluded under § 26-55-231 , § 26-56-311 , § 26-57-413 , or § 26-57-419 ; (vii) Within five (5) business days after a hearing is concluded under § 26-55-247 ; and (viii) Within five (5) business days after a hearing is concluded under § 26-57-1212 . (2) (A) Except as provided in subdivision (b)(2)(B) of this section, the commission may extend the period to render a decision under this section for a reasonable additional amount of time for good cause, which shall be documented in a letter mailed to the parties. (B) The commission shall not extend the period to render a decision under subdivision (b)(1)(B) of this section with regard to a hearing held under § 26-18-1115(k)(2) . (c) (1) A decision of the commission has the same effect and shall be enforced in the same manner as a decision of a circuit court of the state, unless judicial review of the decision is pending. (2) Unless the Secretary of the Department of Finance and Administration files with the commission a notice of intent to seek judicial review, the secretary shall comply with and implement a decision of the commission within thirty (30) days of service of the decision on the Department of Finance and Administration. (d) (1) The interpretation of a taxing statute adopted by the commission in a proceeding en banc shall be followed by the commission in subsequent cases involving the same statute. (2) The commission's application of a statute to the facts of a case in a proceeding en banc shall be followed by the commission in subsequent cases involving similar facts. (3) The commission is not required to follow a prior interpretation or application of law by the commission if: (A) The interpretation or application conflicts with an interpretation or application of Arkansas law by a federal court or Arkansas state court; or (B) The prior decision of the commission was overturned on appeal.