- (a) In an en banc case, a commissioner may join in, concur with, or dissent from a decision, in all or in part.
- (b) A decision or portion of a decision in which two (2) or more commissioners join creates binding precedent as provided in Arkansas Code § 26-18-1116(d).
(c)
- (1) Where only two (2) commissioners are available, if the vote on the outcome of all or part of the case is split, then such a split shall be resolved by sustaining that part of the Department of Finance and Administration’s action or decision that requires the taxpayer to bear the burden of proof and by resolving in favor of the taxpayer that part of the department’s action or decision that requires the department to bear the burden of proof.
- (2) If there is disagreement between the participating commissioners as to which party bears the burden of proof under subdivision (c)(1) of this section, the party bearing the burden shall be determined by the presiding commissioner.