Hearing on proposed assessments — Arkansas Code § 26-18-405
Arkansas Code § 26-18-301; Arkansas Code § 26-51-104
- (a) Hearing on proposed assessments — Arkansas Code § 26-18-405(d)(4)(A).
- (b) If a proposed assessment is sustained, in whole or part by the Office of Hearings and Appeals of the Department of Finance and Administration, the taxpayer may request in writing, within twenty (20) days of the mailing of the decision, that the Secretary of the Department of Finance and Administration revise the decision of the hearing officer.
- (c) If the secretary refuses to make a revision, then a final assessment shall be made upon the final determination of the hearing officer.