- (a) After the expiration of the thirty-day public comment period and before the effective date of the rule, the Tax Appeals Commission shall take appropriate measures to make the final rule known to the persons who may be affected by the rule, pursuant to the specifications in Arkansas Code § 25-15-204.
- (b) The commission’s rules shall be available for public inspection at its business address and on its website, www.tac.arkansas.gov.
- (c) The commission shall maintain copies of all filings and documentation associated with rulemaking as necessary to comply with the Arkansas General Records Retention Schedule, 25 CAR pt. 60.