26 CAR § 260-108 – Appeals

(a) Except as otherwise provided herein, a taxpayer may appeal, pursuant to 15 CAR § 1-501 et seq., any decision or action of the Director of the Natural Resources Division of the Department of Agriculture.
(b) All decisions related to recapture of tax credits shall be appealed in accordance with the Department of Finance and Administration’s established procedures contained in the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.