§ 26-18-802 - Disclosure of rights of taxpayer. - Arkansas Statutes

26-18-802. Disclosure of rights of taxpayer.

(a) The Director of the Department of Finance and Administration shall, as soon as practicable, but not later than one hundred eighty (180) days after July 3, 1989, prepare a statement which sets forth in simple and nontechnical terms:

(1) The rights of a taxpayer and the obligations of the director during an audit;

(2) The procedure by which a taxpayer may appeal any adverse decision of the director, including administrative and judicial appeals;

(3) The procedures for prosecuting refund claims and for filing of taxpayer complaints; and

(4) The procedures which the director may use in enforcing the state's revenue laws, including assessment, estimated assessment, jeopardy assessment, and the filing and enforcement of liens.

(b) The statement prepared in accordance with subsection (a) of this section shall be distributed by the director to a taxpayer:

(1) When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the director for an examination of the taxpayer's records, whichever is earlier;

(2) When requested by the taxpayer; and

(3) At any time the director deems it appropriate.

(c) The director shall take such actions as the director deems necessary to ensure that such distribution does not result in multiple statements being sent to any one (1) taxpayer.