Arkansas § 26-18-314 Transparency

Arkansas Statutes

§ 26-18-314 — Transparency

(a)(1) A written legal opinion issued by the Secretary of the Department of Finance and Administration on or after January 1, 2016, shall be posted on the Arkansas.gov website.

(2)Any identifying facts and information that the secretary determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from an opinion posted under this section.

(3)The secretary may post a synopsis that describes the subject matter, facts, and guidance provided in an opinion instead of posting the complete redacted opinion if a copy of the redacted opinion is made available upon request.

(b)(1) A final determination of a hearing officer or the secretary issued under § 26-18-405 on or after January 1, 2016, shall be posted on the Arkansas.gov website.

(2)Any

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(a) (1) A written legal opinion issued by the Secretary of the Department of Finance and Administration on or after January 1, 2016, shall be posted on the Arkansas.gov website. (2) Any identifying facts and information that the secretary determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from an opinion posted under this section. (3) The secretary may post a synopsis that describes the subject matter, facts, and guidance provided in an opinion instead of posting the complete redacted opinion if a copy of the redacted opinion is made available upon request. (b) (1) A final determination of a hearing officer or the secretary issued under § 26-18-405 on or after January 1, 2016, shall be posted on the Arkansas.gov website. (2) Any identifying facts and information that the secretary determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from a final determination posted under this section. (3) The secretary may post a synopsis that fully describes the subject matter, facts, and conclusions reached by the hearing officer or secretary instead of posting the complete determination. (4) An administrative appeal that is settled or withdrawn from consideration before a final determination is made shall not be posted under this section. (c) (1) A final decision of the Tax Appeals Commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., shall be posted on the Arkansas.gov website. (2) Any identifying facts and information that the commission determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from a final decision posted under this section. (3) The commission may post a synopsis that fully describes the subject matter, facts, and conclusions reached by the commission instead of posting the complete decision. (4) An administrative appeal that is settled or withdrawn from consideration before a final decision is made by the commission shall not be posted under this section.

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