2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 3 - Administration Generally
§ 26-18-307. Notice requirements

Universal Citation:
AR Code § 26-18-307 (2017)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
  • (a)
    • (1) The director shall give a taxpayer notice of any assessment, demand, decision, or hearing before the director which directly involves that taxpayer.
    • (2)
      • (A) All notices required to be given by the director to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question.
      • (B) Service of the notice by mail is presumptively complete upon mailing, and the director may take any action permitted by any state tax law.
    • (3) All notices of final assessment under § 26-18-401 shall be sent by regular mail.
  • (b)
    • (1) When giving notice to the director, the taxpayer shall give notice either by mail or by personal service on the director.
    • (2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served.
  • (c) By written agreement, the director and any taxpayer may provide for any other reasonable means of giving notice.
  • (d) All notices shall be in writing.
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.