Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-18-405 - HEARING ON PROPOSED ASSESSMENTS
Rule 1.26-18-405(d)(4)(A) - Hearing on Proposed Assessments
Universal Citation: AR Admin Rules 1.26-18-405(d)(4)(A)
Current through Register Vol. 49, No. 9, September, 2024
If a proposed assessment is sustained, in whole or part by the Office of Hearing and Appeals, the taxpayer may request in writing, within twenty (20) days of the mailing of the decision, that the director revise the decision of the hearing officer. If the director refuses to make a revision, then a final assessment shall be made upon the final determination of the hearing officer.
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