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AR HB1047

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 § 26-18-404(c)(1) to clarify that a taxpayer's authorized agent may file a written protest on behalf of the taxpayer under the Arkansas Tax Procedure Act
  • Requires the taxpayer to produce a properly executed power of attorney that is in effect at the time of filing the protest
  • Allows protests to be filed within 60 days after service of notice of proposed assessment or denial of a claim for refund
  • The amendment becomes effective on the first day of the calendar quarter following the effective date of the act

Legislative Description

To Clarify That A Taxpayer's Agent May File A Protest On Behalf Of A Taxpayer If The Taxpayer Produces A Properly Executed Power Of Attorney At The Time Of The Filing.

Last Action

WITHDRAWN BY AUTHOR

3/3/2021

Committee Referrals

Revenue and Taxation1/11/2021

Full Bill Text

No bill text available