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AR HB1046

Bill

Official Source

Status

Introduced

12/17/2020

Primary Sponsor

Logan Jett

Click for details

Origin

House of Representatives

93rd General Assembly (2021 Regular)

AI Summary

  • Amends Arkansas Code § 26-18-405(d)(4)(A)(i) concerning hearings on proposed tax assessments under the Arkansas Tax Procedure Act
  • Removes the condition that a proposed assessment or denial of a refund claim must be "sustained, in whole or part" before requesting revision
  • Allows both taxpayers and legal counsel for the Secretary of the Department of Finance and Administration to request written revision of a hearing officer's decision
  • Establishes a 20-day deadline from mailing of the decision to submit a revision request to the Secretary

Legislative Description

To Clarify The Ability Of Legal Counsel For The Secretary Of The Department Of Finance And Administration To Request Revision Of A Hearing Officer's Decision.

Last Action

WITHDRAWN BY AUTHOR

2/23/2021

Committee Referrals

Revenue and Taxation1/11/2021

Full Bill Text

No bill text available