(a) (1) A written legal opinion issued by the director on or after January 1, 2016, shall be posted on the Arkansas.gov website.
(2) Any identifying facts and information that the director determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from an opinion posted under this section.
(3) The director may post a synopsis that describes the subject matter, facts, and guidance provided in an opinion instead of posting the complete redacted opinion if a copy of the redacted opinion is made available upon request.
(b) (1) A final determination of a hearing officer or the director issued under ยง 26-18-405 on or after January 1, 2016, shall be posted on the Arkansas.gov website.
(2) Any identifying facts and information that the director determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from a final determination posted under this section.
(3) The director may post a synopsis that fully describes the subject matter, facts, and conclusions reached by the hearing officer or director instead of posting the complete determination.
(4) An administrative appeal that is settled or withdrawn from consideration before a final determination is made shall not be posted under this section.
Section: Previous 26-18-302 26-18-303 26-18-304 26-18-305 26-18-306 26-18-307 26-18-308 26-18-309 26-18-310 26-18-311 26-18-312 26-18-313 26-18-314Last modified: November 15, 2016