AR SB332

Hearing officers must hold administrative tax appeal hearings within 120 days of filing the written protest and issue a decision within 60 days of the hearing's conclusion.

Taxpayers or the director's legal counsel may request in writing that the director revise the hearing officer's decision within 20 days of the decision's mailing, with the director issuing a revision decision within 30 days if requested.

Taxpayers may be awarded reasonable attorney fees in court proceedings if they prevail after filing an administrative relief request that is denied in whole or in part and the assessment or claim denial lacks reasonable basis in law and fact.

The prevailing party in court proceedings may be awarded judgment for court costs, and such judgments or attorney fee awards are treated as tax overpayments or deficiencies but without interest or penalties on court cost judgments.

Taxpayers cannot request revision of decisions issued by the director under the revision process established in this bill.