Arkansas Code Title 26, Subtitle 2, Chapter 18, Subchapter 4 - Assessments

• § 26-18-401 - Assessment and Collection of Taxes Generally.
  (a) (1) The director shall make the inquiries, determinations, and assessments of all state taxes, including interest, additions to taxes, and assessable penalties, imposed...
• § 26-18-402 - Jeopardy Assessment.
  (a) Regardless of the date on which a return or payment is due or a taxable period of a taxpayer closes, the director shall...
• § 26-18-403 - Proposed Assessments.
  (a) (1) If any taxpayer fails to file any return as required by any state tax law, the director, from any information in his...
• § 26-18-404 - Taxpayer Relief.
  (a) Any taxpayer who wishes to seek administrative relief from any proposed assessment of taxes or from a denial of a claim for refund...
• § 26-18-405 - Hearing on Proposed Assessments.
  (a) (1) The director shall appoint a hearing officer to review all written protests submitted by taxpayers, hold all hearings, and make written findings...
• § 26-18-406 - Judicial Relief. [Effective Until October 1, 2015.)
  (a) After the issuance and service on the taxpayer of the final assessment of a deficiency in tax that is not protested by the...

Last modified: November 15, 2016