(a)

1. (1) The Tax Appeals Commission is an independent agency with tax expertise to resolve tax disputes between the Department of Finance and Administration and taxpayers.
2. (2) The commission was created by Acts 2021, No. 586, the Independent Tax Appeals Commission Act, Arkansas Code § 26-18-1101 et seq.

(c)

1. (1) The commission is comprised of three (3) commissioners appointed by the Governor.

2. (2)

   1. (A) The Governor designates one (1) of the commissioners as Chief Commissioner and can change the designation at any time.
   2. (B) The Chief Commissioner is charged with administration of the commission.

(e)

1. (1) The commission principally adjudicates tax disputes.
2. (2) From time to time, the commission promulgates rules relating to its procedures.