26 CAR § 261-105 – Appeals

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