(a)

1. (1)

   1. (A) Only a taxpayer or a taxpayer’s authorized representative can file an appeal petition to the Tax Appeals Commission.
   2. (B) The definition of “taxpayer” limits petitions to protesting certain actions or decisions of the Department of Finance and Administration that have become final or without more will become final after the expiration of time, such as a proposed assessment or a refund claim denial.
2. (2) The commission cannot hear a petition protesting an interim department action such as day-to-day administration of an ongoing audit.

(b)

1. (1) The taxpayer is responsible for meeting the petition deadline, and the commission cannot extend petition deadlines.
2. (2) Unless otherwise provided by law, petitions must be filed within ninety (90) days of the date of the action or decision of the department.

3. (3)

   1. (A) Certain actions of the department can result in expedited cases that impose petition deadlines as short as five (5) business days.
   2. (B) The petition shall indicate whether the case is required to be expedited.
   3. (C) See 26 CAR § 411-204, expedited cases.

(c)

1. (1)

   1. (A) The commission encourages taxpayers to submit petitions online at its website.
   2. (B) An appeal petition shall be filed using the petition form approved by the commission or in such other form prepared by the taxpayer.

2. (2) Regardless of the form used, the petition shall:

   1. (A) State facts sufficiently clear to identify the taxpayer, including name and address, and the taxpayer’s reasons for opposing the proposed assessment, denial of a claim for refund, or other action of the department, including the relief sought; and
   2. (B) Reasonably specify the matter, including identifying the relevant department account, and other identifying information for consideration by the commission.

(d) The petition shall include whether the taxpayer elects for:

1. (1) The hearing to be:

   1. (A) In person;
   2. (B) By teleconference;
   3. (C) By videoconference; or
   4. (D) By a combination thereof; or
2. (2) No hearing with the matter to be decided solely on written submissions.

(e) Petitions should not be made regarding the following, for which the commission does not have jurisdiction:

1. (1) A tax that is excepted from the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., under Arkansas Code § 26-18-102;
2. (2) A question regarding the constitutionality of the application of statutes to a taxpayer or the constitutionality of rules promulgated by the department;
3. (3) A claim against enforcement of an illegal exaction under Arkansas Constitution, Article 16, § 13;
4. (4) A claim that is the subject of pending litigation;

5. (5) A claim for a tax not administered by the department, including without limitation the following:

   1. (A) Local ad valorem property tax;
   2. (B) Local advertising and promotion tax on lodging or restaurants;
   3. (C) Federal tax;
   4. (D) Tax of another state; or
   5. (E) Tax of a foreign country; or
6. (6) An appeal from a final assessment for which a notice of proposed assessment was previously issued.