Ark. Code § 26-18-1105

Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-18-1105 - Tax Appeals Commission - Creation
(a)
(1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General.
(2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission.
(b) The commission shall:
(1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and
(2) Have a seal.

Ark. Code § 26-18-1105

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.