AR SB511

Amends Arkansas Code § 26-18-403(a)(2) to require tax assessment notices explain the basis for the proposed assessment and state that a final assessment will be made if the taxpayer does not protest within the required timeframe under § 26-18-404.

Requires tax assessment notices to inform taxpayers that they do not have to protest the proposed assessment to exercise their right to seek judicial review under § 26-18-406.

Mandates that tax assessment notices provide contact information for taxpayers to obtain their tax records, including facts and evidence supporting the proposed assessment, from the Department of Finance and Administration.

Amends Arkansas Code § 26-18-806(a) to require tax due, deficiency, and other notices under the Taxpayer Bill of Rights to describe the basis for and identify all tax amounts, interest, additions, and penalties included in the notice.

Clarifies that inadequate descriptions in notices shall not invalidate the notice.