AR SB185

Changes commissioner appointment from "shall" to "may" be selected from nominated pools, allowing the Governor greater discretion in filling positions on the Tax Appeals Commission

Permits the Governor to appoint commissioners from three nominating pools: Arkansas Bar Association (3 lawyers), Arkansas Supreme Court majority (3 lawyers and/or CPAs), and Arkansas Society of Certified Public Accountants (3 CPAs)

Allows the Governor to appoint individuals not nominated by these organizations if they meet the applicable licensure and qualification requirements under § 26-18-1107

Establishes procedures for filling vacancies, requiring the relevant nominating organization to submit new candidates, while allowing the Governor to designate an interim Chief Commissioner until the vacancy is filled

Modifies Chief Commissioner qualifications to require law license and 5 years of combined private practice experience in law, accounting, or private sector employment, plus CPA certification

Declares emergency effective date upon Governor approval due to the Tax Appeals Commission beginning operations in January 2023