Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-18-507 - CLAIMS FOR REFUNDS OF OVERPAYMENTS
Rule 1.26-18-507(e)(2) - Judicial Relief

Universal Citation: AR Admin Rules 1.26-18-507(e)(2)
Current through Register Vol. 49, No. 9, September, 2024

The taxpayer may seek judicial relief, according to ACA 26-18-406, if the written decision of the director denies the claim in whole or part.

A taxpayer must file suit within ninety (90) days after the issuance of the director's written decision. The suit may be filed in Pulaski County Chancery Court or the chancery court of the county in which the taxpayer resides or has his principal place of business. A written decision of the director on a refund becomes final and not subject to suit ninety-one (91) days after it is issued.

If the director fails to issue a written decision, and has not acted on the claim after at least six (6) months have expired from the date of the filing of the claim for refund, the taxpayer may file suit in either Pulaski County Chancery Court or the county in which he lives.

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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