AR HB1826

Reduces the minimum accounting hours requirement for field auditors from 24 hours to 12 hours, though accounting experience may substitute for part or all of the basic requirement.

Requires the Department of Finance and Administration to provide post-hiring training to field auditors on Arkansas state tax law, legal construction and interpretation of tax laws, the Arkansas Tax Procedure Act, appellate case law developments, and amendments to state tax law.

Mandates the department update training on case law developments and tax law amendments every two years following each regular session of the General Assembly and notify auditors of those updates.

Requires the secretary to provide annual notice to Legislative Council and Joint Budget Committee of state tax litigation cases that originated in circuit court, involved a tax administered by the division, made the secretary a defendant, reached final resolution in the previous calendar year, and exceeded $25,000 in controversy.

Notice of tax litigation must include the case name, identity of the court, and a brief description of the issues involved, with the secretary or designee potentially called to appear before Legislative Council or Joint Budget Committee to discuss the notice.