Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-18-404 - TAXPAYER RELIEF
Rule 1.26-18-404(c) - Protest of Proposed Assessment
Universal Citation: AR Admin Rules 1.26-18-404(c)
Current through Register Vol. 49, No. 9, September, 2024
A taxpayer cannot file a protest based upon a notice of tax adjustment, but must wait until a proposed assessment is received.
The taxpayer must protest a proposed assessment in writing, within thirty (30) days of service of the notice. The protest must include the taxpayer's grounds for protesting the assessment. If the thirtieth (30th) day falls on a Saturday, Sunday or legal holiday, the next succeeding day which is not a Saturday, Sunday, or legal holiday would be within the prescribed time period in which to file the protest.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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