(a) The Tax Appeals Commission: (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and(2) Shall employ: (A)(i) A staff attorney.(ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and(B) An accountant who has experience in tax issues related to manufacturing and business.(b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency.Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Arkansas Legal Code