HB1468 Summary

• Creates an independent Tax Appeals Commission within the Department of Inspector General to resolve tax disputes between taxpayers and the Department of Finance and Administration before payment is required.

• Establishes a three-commissioner structure appointed by the Governor from candidates nominated by the Arkansas Bar Association, Arkansas Supreme Court, and Arkansas Society of Certified Public Accountants; commissioners serve nine-year terms with a maximum of two terms.

• Grants the commission administrative jurisdiction to hear disputes involving all state taxes, compel refunds or assessments, and handle expedited proceedings for jeopardy assessments, license cancellations, business closures, and other specified tax matters.

• Requires hearings to be confidential and closed to the public, allows taxpayers multiple hearing format options (in-person, teleconference, videoconference, or documents only), and establishes decision deadlines ranging from 3 to 90 days depending on the proceeding type.

• Becomes effective January 1, 2023, with the commission operational by that date; Office of Hearings and Appeals concludes existing disputes by May 31, 2023, and closes June 30, 2023; contingent on enactment of HB1705 of 2021.