AR HB1921

Requires the director of the Department of Finance and Administration to serve tax notices either by personal service or regular mail to the taxpayer's last known address on record.

Establishes that mail service is presumptively complete upon mailing, but taxpayers cannot lose their right to administrative or judicial relief unless the director provides evidence of actual notice received.

Amends § 26-18-404 to prohibit denial of administrative relief for failure to protest a proposed assessment within 60 days unless the director proves the taxpayer received actual notice.

Amends § 26-18-406 to prohibit denial of judicial relief for failure to file suit within 180 days unless the director proves the taxpayer received actual notice.

Becomes effective for all notices sent on or after January 1, 2020.