AR SB184

Amends Arkansas Code § 26-18-105(a)(1) to clarify that the U.S. postmark date on tax documents delivered by mail to the Tax Appeals Commission shall be deemed the date of delivery, matching the existing standard for documents sent to the Department of Finance and Administration.

Establishes temporary language allowing taxpayer petitions under § 26-18-1113 submitted by mail before the act's effective date to be considered timely if postmarked on or before the applicable deadline and received by the Tax Appeals Commission.

Sets the deadline for the Tax Appeals Commission to serve the Department of Finance and Administration at 15 days from the effective date of the act.

Declares an emergency, finding that Act 586 of 2021 intended to allow postmark dates as filing dates, making this clarification immediately necessary for public peace, health, and safety.

Bill approved by the Governor on March 9, 2023.