Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115)
Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120)
Subchapter 11 - INDEPENDENT TAX APPEALS COMMISSION ACT (§§ 26-18-1101 — 26-18-1120)
Section 26-18-1106 - Appointment of commissioners

• (a)
  • (1) The Tax Appeals Commission shall consist of three (3) commissioners who are subject to the requirements of § 26-18-1107.
  • (2) Commissioners may be selected from a pool of candidates recommended as follows:
    • (A) The Arkansas Bar Association shall nominate three (3) individuals who are licensed to practice law in this state;
    • (B) The majority of the Supreme Court shall nominate three (3) individuals who are:
      • (i) Licensed to practice law in this state;
      • (ii) Certified as a certified public accountant in this state; or
      • (iii) Both licensed to practice law in this state and certified as a certified public accountant in this state; and
    • (C) The Arkansas Society of Certified Public Accountants shall nominate three (3) individuals who are certified as a certified public accountant in this state.
  • (3) The Governor:
    • (A) May appoint one (1) commissioner from each pool of candidates nominated under this subsection;
    • (B) May appoint an individual who is not nominated under this subsection who meets the applicable licensure requirements of a particular pool and who otherwise meets the qualification requirements stated in § 26-18-1107; and
    • (C)
      • (i) With the advice of the Secretary of the Department of Inspector General, shall designate one (1) of the commissioners of the Tax Appeals Commission to serve as Chief Commissioner of the Tax Appeals Commission.
      • (ii) The Governor may change the designation of Chief Commissioner of the Tax Appeals Commission at any time.
      • (iii) A commissioner's designation as Chief Commissioner of the Tax Appeals Commission does not affect the commissioner's term of appointment.

• (b) The Chief Commissioner of the Tax Appeals Commission shall:
  • (1) Meet the requirements stated in § 26-18-1107 for the position of Chief Commissioner of the Tax Appeals Commission;
  • (2) Act as the executive officer of the commission;
  • (3) Be subject to the same provisions of law as commissioners;
  • (4) Be charged with the administration of the commission;
  • (5) Apportion among the commission all causes, matters, and hearings coming before the commission;
  • (6) Take any action necessary to enable the commission to properly exercise the duties, functions, and powers of the commission under this subchapter; and
  • (7) Submit an annual report to the Speaker of the House of Representatives, the President Pro Tempore of the Senate, the Chair of the House Committee on Judiciary, the Chair of the Senate Committee on Judiciary, the cochairs of the Legislative Council, the Governor, and the Secretary of the Department of Inspector General that contains the following information for the year that is the subject of the report:
    • (A) The case load of the commission;
    • (B) The number of petitions filed;
    • (C) The number of claims settled;
    • (D) The number of decisions the commission rendered;
    • (E) The number of decisions rendered:
      • (i) In favor of the Department of Finance and Administration;
      • (ii) In favor of the taxpayer; and
      • (iii) Partially in favor of the department and partially in favor of the taxpayer;
    • (F) The number of matters heard:
      • (i) In person;
      • (ii) By teleconference or videoconference;
      • (iii) Using a combination of in-person and either teleconference or videoconference means; and
      • (iv) Solely on the documents filed with the commission; and
    • (G) The average time for a claim to be processed from the petition's being filed to a decision's being rendered, calculated for each type of hearing conducted by the commission.

• (c) Each commissioner:
  • (1) Is appointed to a term of nine (9) years; and
  • (2) Shall not serve more than two (2) terms.

• (d) Each commissioner shall receive an annual salary and benefits comparable to the salary and benefits provided to state district court judges.

• (e) Once appointed, each commissioner shall:
  • (1) Continue his or her term until the:
    • (A) Commissioner is removed from his or her position under subsection (g) of this section;
    • (B) Commissioner is not appointed to a second term;
    • (C) Commissioner's final term expires;
    • (D) Commissioner retires his or her position;
    • (E) Commissioner relinquishes his or her position; or
    • (F) Commissioner is unable to perform his or her duties on a long-term basis; and
  • (2)
    • (A) Take an oath or make an affirmation that he or she will faithfully discharge his or her duties under this subchapter.
    • (B) The oath or affirmation required under subdivision (e)(2)(A) of this section shall be filed with the Secretary of State's office.

• (f)
  • (1) If a vacancy occurs on the commission, the Governor shall appoint a commissioner to fill the vacancy.
  • (2) If the vacant position is one (1) that was filled by a candidate nominated by:
    • (A) The Arkansas Bar Association or otherwise appointed by the Governor in lieu of Arkansas Bar Association nominees, the Arkansas Bar Association shall nominate three (3) individuals who are licensed to practice law in this state;
    • (B) The majority of the Supreme Court or otherwise appointed by the Governor in lieu of Supreme Court nominees, the majority of the Supreme Court shall nominate three (3) individuals who are:
      • (i) Licensed to practice law in this state;
      • (ii) Certified as a certified public accountant in this state; or
      • (iii) Both licensed to practice law in this state and certified as a certified public accountant in this state; and
    • (C) The Arkansas Society of Certified Public Accountants or otherwise appointed by the Governor in lieu of Arkansas Society of Certified Public Accountants nominees, the Arkansas Society of Certified Public Accountants shall nominate three (3) individuals who are certified as a certified public accountant in this state.
  • (3)
    • (A) The Governor may appoint:
      • (i) A commissioner to fill a vacancy from the relevant pool of candidates nominated under this subsection; or
      • (ii) An individual not nominated under this subsection who meets the applicable licensure requirements of a particular pool and who otherwise meets the qualification requirements stated in § 26-18-1107.
    • (B) If a vacancy occurs in the position of Chief Commissioner of the Tax Appeals Commission, the Governor shall designate one (1) of the commissioners to act as the interim Chief Commissioner of the Tax Appeals Commission until the vacancy is filled.

• (g)
  • (1) The Governor may remove a commissioner for:
    • (A) Neglect of duty;
    • (B) Inability to perform duties; or
    • (C) Malfeasance in office.
  • (2) The Governor shall provide notice and an opportunity to be heard before removing a commissioner.

• (h) A commissioner shall conduct himself or herself in an impartial manner and may withdraw from a hearing under this subchapter at any time if the commissioner deems himself or herself disqualified from performing his or her duties in an impartial manner.

• (i)
  • (1) Except as provided in subdivision (i)(2) of this section, a commissioner shall not:
    • (A) Engage in a business or be employed outside of his or her position as commissioner; or
    • (B) Hold office or a position of profit in this state or a political subdivision of this state, another state, or the United States of America.
  • (2) A commissioner may own an interest in a business entity and earn income from incidental teaching and scholarly activities, unless owning the interest or earning income from the incidental teaching and scholarly activities conflicts with his or her duties as an impartial commissioner under this subchapter.
  • (3) A commissioner shall withdraw from hearing a matter if he or she is related to the taxpayer or owns an interest in the business of the taxpayer.

• (j) If all of the commissioners have withdrawn from hearing a matter under this section, the Governor shall appoint a special master to act as a commissioner in the matter.

Amended by Act 2023, No. 346,§ 2, eff. 3/21/2023.

Amended by Act 2023, No. 346,§ 1, eff. 3/21/2023.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.