Taxpayer relief — Protesting proposed assessments — Arkansas Code § 26-18-404
Arkansas Code § 26-18-301
- (a) A taxpayer may file a protest based upon a Notice of Tax Adjustment and need not wait until a Notice of Proposed Assessment is received.
(b)
- (1) Taxpayers must protest a Notice of Proposed Assessment in writing within thirty (30) days of service of the notice.
- (2) The protest must include the taxpayer's grounds for protesting the assessment.
- (3) The grounds should be explained as thoroughly as possible to enable the Department of Finance and Administration to better understand the taxpayer's position.
- (4) If the thirtieth day falls on a Saturday, Sunday, or legal holiday, the next succeeding day that is not a Saturday, Sunday, or legal holiday is considered to be the thirtieth day for purposes of meeting the prescribed time period in which to file the protest.