- (a) If the Tax Appeals Commission proceeds with the rulemaking process, it will provide the public with a reasonable opportunity to comment on a proposed rule.
- (b) The public comment period will last at least thirty (30) days.
(c)
- (1) The commission will begin the public comment period by publishing notice of the proposed rulemaking.
(2) The notice will:
- (A) Include the terms or substance of the proposed rule, or a description of the subjects and issues involved;
- (B) Include a description of the time, location, and manner in which interested parties may submit their views; and
- (C)
(i) Be published in compliance with Arkansas Code § 25-15-204.
(ii) The commission shall also publish the notice and the draft rules on its website.
- (d) If the commission chooses to or is required to hold a hearing at which the public may appear and comment on the proposed rule, such hearing will comply with the requirements of Arkansas Code § 25-15-213.
- (e) The commission shall accept and consider public comments as required by Arkansas Code § 25-15-204.
- (f) The commission shall track and respond to public comments as necessary to comply with Arkansas Code § 25-15-204(a)(2) and the rules of the Administrative Rules Subcommittee of the Legislative Council.