AR SB529

Defines "small claim" as a tax dispute involving less than $10,000 in disputed tax (excluding penalties and interest) and establishes streamlined procedures for these claims, including expedited hearing schedules within 60 days of petition service

Expands commissioner qualification requirements to allow candidates with at least 5 years' professional experience in Arkansas state taxes, rather than requiring only licensed attorneys or CPAs

Changes commissioner compensation from being tied to state district court judges to salary "as prescribed by law and appropriated by the General Assembly"

Removes mandatory staffing requirements for a staff attorney and accountant, instead allowing the commission to hire employees "as necessary" to carry out its duties

Consolidates and clarifies commission decision deadlines: 90 days after record closure for standard cases, 3-20 business/calendar days for expedited matters involving permits, licenses, jeopardy assessments, and device seizures