AR HB1006

Amends the initial appointment process for the Tax Appeals Commission by requiring three candidates to be recommended by each of the Arkansas Bar Association, Arkansas Supreme Court majority, and Arkansas Society of Certified Public Accountants.

Requires each recommending entity to include at least one candidate who is both licensed to practice law in Arkansas and certified as a certified public accountant.

Establishes staggered initial terms for the three commissioners: one 3-year term (eligible for two subsequent 9-year terms), one 6-year term (eligible for one subsequent 9-year term), and one 9-year term (eligible for one subsequent 9-year term).

Declares an emergency because the Tax Appeals Commission must begin operations on January 1, 2023, with commissioners appointed by July 1, 2022, and candidate pools submitted to the Governor by December 31, 2021.

Effective immediately upon approval by the Governor, failure to veto within the allowed period, or override of a gubernatorial veto.