Arkansas Code Title 26, Subtitle 2, Chapter 18, Subchapter 8 - Taxpayer Bill of Rights

• § 26-18-801 - Title.
  This subchapter may be cited as the "Taxpayer Bill of Rights".
• § 26-18-802 - Disclosure of Rights of Taxpayer.
  (a) The director shall, as soon as practicable, but not later than one hundred eighty (180) days after July 3, 1989, prepare a statement...
• § 26-18-803 - Procedures Involving Taxpayer Interviews.
  (a) Recording of Interviews. (1) Recording by Taxpayer. Any agent of the director in connection with any in-person interview with any taxpayer relating to...
• § 26-18-804 - Abatement of Penalty or Addition to Tax Due to Erroneous Written Advice by Director -- Limitations.
  (a) In General. The director shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer...
• § 26-18-805 - Basis for Evaluation of Employees.
  The director shall not use records of tax collection results to: (1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or...
• § 26-18-806 - Content of Tax Due, Deficiency, and Other Notices.
  (a) General Rule. (1) Any notice to which this section applies shall describe the basis for, and identify the amounts, if any, of, the...
• § 26-18-807 - Agreements for Payment of Tax Liability in Installments.
  (a) Authorization of Agreements. The director is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy...
• § 26-18-808 - Civil Damages for Failure to Release Lien.
  (a) In General. If any employee of the director knowingly, or by reason of negligence, fails to release a lien under § 26-18-706 or...
• § 26-18-809 - Civil Damages for Certain Unauthorized Collection Actions.
  (a) In General. If, in connection with any collection of state tax with respect to a taxpayer, any employee of the Revenue Division of...
• § 26-18-810 - Disclosure or Use of Information by Preparers of Returns.
  (a) Imposition of Penalty. If any person who is engaged in the business of preparing, or providing services in connection with the preparation of,...
• § 26-18-811 - Administrative Appeal of Liens.
  (a) In General. In such form and at such time as the director shall prescribe by regulation, any person shall be allowed to appeal...
• § 26-18-812 - Regulations.
  The director shall prescribe the regulations necessary to fully implement this subchapter within one hundred eighty (180) days after July 3, 1989.

Last modified: November 15, 2016