(a)

1. (1) The Tax Appeals Commission will issue a written decision.
2. (2) The decision will include findings of fact and conclusions of law.
3. (3) It will grant or deny relief and issue orders as the commission deems appropriate to carry out the decision.

(b)

1. (1) The Commission shall serve the decision on the parties.
2. (2) Service of the decision is the conclusion of substantive commission proceedings to adjudicate the appeal petition.

(c)

1. (1) The decision shall be issued within ninety (90) days of the close of the hearing, submission of final post-hearing brief, or other close of the record, unless it is an expedited case with a shorter deadline.
2. (2) The commission may extend this deadline for good cause by submitting a letter to the parties.

(d)

1. (1) A party may seek judicial relief by following the procedures stated in the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.
2. (2) Neither the commission nor any commissioner shall be made a party in a suit for judicial relief.

(e)

1. (1) A party may, within seven (7) days of the decision, move for reconsideration to correct a clear error of fact or law.
2. (2) Such a motion is optional and not required to seek judicial relief.