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AR HB1724

Bill

Official Source

Status

Passed

4/10/2019

Primary Sponsor

Michelle Gray

Click for details

Origin

House of Representatives

92nd General Assembly (2019 Regular)

AI Summary

  • Amends Arkansas Code § 26-18-405(f)(1) to allow the tax director to conduct administrative hearings by telephone, video conference, or other electronic means
  • Removes the requirement that both parties must agree to electronic hearings; instead requires the director to determine that electronic proceedings provide the same legal protection as in-person hearings, including adequate due process
  • Requires electronic hearings to not be unduly expensive for the taxpayer or department, and must adequately protect taxpayer information confidentiality
  • Maintains the requirement that hearings be in the best interest of both the taxpayer and the department
  • Effective date: January 1, 2020

Legislative Description

To Amend The Arkansas Tax Procedure Act Concerning Holding Administrative Hearings By Electronic Means.

Last Action

Notification that HB1724 is now Act 850

4/10/2019

Committee Referrals

Revenue & Taxation4/1/2019
Revenue and Taxation3/6/2019

Full Bill Text

No bill text available