2010 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration Of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 10 - Business Closure
§ 26-18-1002 - Administrative hearing.

26-18-1002. Administrative hearing.

(a) A noncompliant taxpayer may request an administrative hearing concerning the decision of the Director of the Department of Finance and Administration to close the noncompliant taxpayer's business by following the procedures in this section.

(b) Within five (5) business days after the delivery or attempted delivery of the notice required by 26-18-1001(c), the noncompliant taxpayer may file a written protest, signed by the noncompliant taxpayer or his or her authorized agent, stating the reasons for opposing the closure of the business and requesting an administrative hearing.

(c) (1) A noncompliant taxpayer may request that an administrative hearing be held in person, by telephone, upon written documents furnished by the noncompliant taxpayer, or upon written documents and any evidence produced by the noncompliant taxpayer at an administrative hearing.

(2) The director has the discretion to determine whether an administrative hearing at which testimony is to be presented will be conducted in person or by telephone.

(3) A noncompliant taxpayer who requests an administrative hearing based upon written documents is not entitled to any other administrative hearing prior to the hearing officer's rendering a decision.

(d) The administrative hearing will be conducted by a hearing officer appointed by the director under 26-18-405.

(e) (1) The hearing officer will set the time and place for a hearing and will give the noncompliant taxpayer notice of the hearing.

(2) At the administrative hearing, the noncompliant taxpayer may be represented by an authorized representative and may present evidence in support of his or her position.

(f) (1) The hearing may be held in any city in which the Revenue Division of the Department of Finance and Administration maintains a field audit district office or in such other city as the director may designate.

(2) The administrative hearing will be held within fourteen (14) calendar days of receipt by the director of the request for hearing.

(g) The administrative hearing and determinations made by the hearing officer under this subchapter are not subject to the provisions of the Arkansas Administrative Procedure Act, 25-15-201 et seq.

(h) The defense or defenses to the closure of a business under this subchapter are:

(1) Written proof that the noncompliant taxpayer filed all delinquent returns and paid the delinquent tax due including interest and penalty; or

(2) That the noncompliant taxpayer has entered into a written payment agreement, approved by the director, to satisfy the tax delinquency.

(i) The decision of the hearing officer must be in writing with copies delivered to the noncompliant taxpayer and the Department of Finance and Administration by the United States Postal Service or by hand delivery.