1. (a) If, upon audit or examination, the Secretary of the Department of Finance and Administration or his or her duly authorized agent determines there is additional tax due, the secretary shall:

   1. (1) Prepare a schedule reflecting the amount of additional tax, interest, and penalties payable; and
   2. (2) Furnish to the taxpayer, if available, a copy of this schedule.

2. (b) A “Notice of Proposed Assessment” and “Taxpayer’s Bill of Rights” shall also be:

   1. (1) Mailed to the taxpayer at the address listed upon the application for retail permit or the actual business address of the taxpayer; or
   2. (2) Hand delivered to the taxpayer.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. §§ 26-18-401 et seq.; 26-18-801 et seq."