(a)

1. (1) If a lien against a taxpayer is still on file after the debt has been satisfied in full, the taxpayer shall notify the Commissioner of Revenue.

2. (2) The notice must contain the following:

   1. (A) A letter stating when and how the debt was paid in full or discharged;
   2. (B) The taxpayer's:

(i) Social Security number;

1. (ii) Federal identification number; or

   1. (iii) Permit number;
   2. (C) Telephone number at which taxpayer can be reached;
   3. (D) County or counties in which the lien is filed;
   4. (E) The name or names and address under which the lien is filed; and
   5. (F) Type of tax and the amount of the lien.

(b) The information required above should be mailed to: Office of Revenue Legal Counsel P.O. Box 1272, Room 2380 Little Rock, Arkansas 72203

1. (c)
2. (1) If the taxpayer's information concerning payment in full or discharge is correct, the lien will be released immediately.

3. (2) If the taxpayer's information is incorrect, the taxpayer is to be notified in writing:

   1. (A) Why the lien was not released; and
   2. (B) What the taxpayer must do to have the lien released.