The Tax Appeals Commission shall promulgate rules and forms to:(1) Carry out the intent and purpose of this subchapter; and(2) Implement the duties assigned to the commission, including without limitation rules:(A) Governing pleadings and service of process requirements to commence a hearing under this subchapter and the practice and procedure rules of the commission;(B) To provide for expedited proceedings;(C) To establish guidelines for the redaction of personally identifying taxpayer information in published decisions; and(D) To establish a procedure for petitions and hearings under: (i) Section 26-18-402;(ii) Section 26-18-601(b) and (c);(iii) Section 26-18-1002;(iv) Section 26-36-315;(v) Section 26-55-219;(vi) Section 26-55-224;(vii) Section 26-55-231;(viii) Section 26-55-247;(ix) Section 26-56-204;(x) Section 26-56-311;(xi) Section 26-57-413;(xii) Section 26-57-419;(xiii) Section 26-57-1212; and(xiv) Section 26-62-204.Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.
Arkansas Legal Code