AR HB1705

Creates framework for Independent Tax Appeals Commission to hear and determine tax appeals, replacing certain administrative hearing procedures previously handled by the Secretary of Department of Finance and Administration

Establishes that taxpayers may seek relief from tax assessments and refund denials through either administrative protest under Arkansas Tax Procedure Act or petition to Tax Appeals Commission, effective January 1, 2023

Requires final decisions of Tax Appeals Commission to be posted on Arkansas.gov website with confidential taxpayer information redacted, and allows posting of case synopses instead of complete decisions

Makes administrative relief unavailable for proposed assessments and refund claim denials issued on or after January 1, 2023, through traditional protest procedures; instead requires use of Independent Tax Appeals Commission process

Applies Independent Tax Appeals Commission procedures to license suspension, revocation, cancellation decisions and other tax-related administrative matters across multiple state tax codes and licensing provisions