Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
GROSS RECEIPTS TAX RULES
Rule 006.05.06-005-GR-81 - ASSESSMENTS

If, upon audit or examination, the Director or his duly authorized agent determines there is additional tax due, the Director shall prepare a schedule reflecting the amount of additional tax, interest and penalties payable and shall furnish to the taxpayer, if available, a copy of this schedule A "Notice of Proposed Assessment" and "Taxpayer's Bill of Rights" shall also be mailed to the taxpayer at the address listed upon the application for retail permit or the actual business address of the taxpayer or hand delivered to the taxpayer.

Ark. Code Ann. §§ 26-18-401 et seq.; 26-18-801 et seq.