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2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 3 - Administration Generally
§ 26-18-314. Transparency
Universal Citation:
AR Code § 26-18-314 (2017)
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- (a)
- (1) A written legal opinion issued by the director on or after January 1, 2016, shall be posted on the Arkansas.gov website.
- (2) Any identifying facts and information that the director determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from an opinion posted under this section.
- (3) The director may post a synopsis that describes the subject matter, facts, and guidance provided in an opinion instead of posting the complete redacted opinion if a copy of the redacted opinion is made available upon request.
- (b)
- (1) A final determination of a hearing officer or the director issued under § 26-18-405 on or after January 1, 2016, shall be posted on the Arkansas.gov website.
- (2) Any identifying facts and information that the director determines to be confidential in nature concerning taxpayers or other individuals or entities shall be redacted from a final determination posted under this section.
- (3) The director may post a synopsis that fully describes the subject matter, facts, and conclusions reached by the hearing officer or director instead of posting the complete determination.
- (4) An administrative appeal that is settled or withdrawn from consideration before a final determination is made shall not be posted under this section.
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