Arkansas § 26-18-1117 Judicial relief

Arkansas Statutes

§ 26-18-1117 — Judicial relief

(a)A taxpayer may seek judicial relief from a decision of the Tax Appeals Commission by following the procedures stated in the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(b)(1) Except as provided in subdivision (b)(4) of this section, the Department of Finance and Administration may seek judicial relief from a decision of the commission by filing suit against the taxpayer in Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state.

(2)A taxpayer may remove a suit filed by the department to the circuit court of the county in which the taxpayer resides or has its principal place of business in the state.

(3)A matter subject to judicial relief under this section shall be tried de novo.

(4)(A)

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(a) A taxpayer may seek judicial relief from a decision of the Tax Appeals Commission by following the procedures stated in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) (1) Except as provided in subdivision (b)(4) of this section, the Department of Finance and Administration may seek judicial relief from a decision of the commission by filing suit against the taxpayer in Pulaski County Circuit Court or in the circuit court of the county in which the taxpayer resides or has its principal place of business in the state. (2) A taxpayer may remove a suit filed by the department to the circuit court of the county in which the taxpayer resides or has its principal place of business in the state. (3) A matter subject to judicial relief under this section shall be tried de novo. (4) (A) The department may seek judicial relief from a decision of the commission regarding sales and use tax only if: (i) The total aggregate amount of sales and use tax shown on the proposed tax assessments under § 26-18-403(a) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties; or (ii) The total aggregate amount of money shown as denied on the refund denials issued under § 26-18-507(e) that are the subject of the petition before the commission on which a decision was rendered exceeds ten thousand dollars ($10,000), exclusive of interest and penalties. (B) Subdivision (b)(4)(A) of this section applies to actions commenced under § 26-18-1113 on or after the effective date of this act. (c) An appeal will lie from the circuit court to the Supreme Court, as in other cases provided by law. (d) The Arkansas Rules of Civil Procedure and § 16-56-126 concerning nonsuit and commencement of new actions apply to appeals under this section.

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