(a)

1. (1) The Tax Appeals Commission employs persons holding certain responsibilities for handling Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq., requests or other questions so that the public may obtain information about the commission or make submissions or requests.

2. (2)

   1. (A) Commission adjudicative hearings and associated files, proceedings, and records are:

(i) Confidential;

1. (ii) Closed to the public; and

   1. (iii) Exempt from the Freedom of Information Act of 1967.
   2. (B) See Arkansas Code § 26-18-1115.