(a) The purpose of this subpart is to inform the public how to:

1. (1) Initiate rulemaking; and
2. (2) Comment on a proposed rule.

(b)

1. (1) The Tax Appeals Commission has been authorized by the General Assembly to promulgate rules.
2. (2) See Arkansas Code §§ 25-15-203, 25-15-215, 26-18-1112, 26-18-1115, and 26-18-1120.

(c) In rulemaking, the commission follows:

1. (1) The procedural requirements of the Arkansas Administrative Procedure Act, Arkansas Code § 25-15-201 et seq., specifically Arkansas Code §§ 25-15-203, 25-15-204, and 25-15-218;
2. (2) Arkansas Code § 10-3-309; and
3. (3) Any Executive Order of the Governor applicable at the time that rulemaking is initiated.