This page brings together the law that governs the Arkansas Tax Appeals Commission and explains how to research an Arkansas tax question. It is written for anyone appearing before the Commission, and especially for taxpayers who represent themselves.

The Law That Governs the Commission

The Commission operates under two sources of law:

• The Independent Tax Appeals Commission Act, Arkansas Code §§ 26-18-1101 through 26-18-1120. A PDF copy is available on this website. The official version is on the Arkansas State Legislature website. (current as of 8.19.25)
• The Rules of Procedure of the Tax Appeals Commission, codified at 26 CAR Parts 410 and 411 of the Code of Arkansas Rules. A PDF copy is available on this website. The official version is on the Code of Arkansas Rules website. (current as of 8.19.25)

Part 410 contains the Commission’s general rules — definitions, organization, and rulemaking. Part 411 contains the rules that govern a case from petition through decision.

If a PDF copy provided through this page differs from the official version, the official version controls.

A Few Rules Worth Knowing Before You Start

These provisions come up most often in questions from self-represented taxpayers.

• You may represent yourself. A taxpayer may appear self-represented, or may be represented at their own expense by an attorney, a certified public accountant, or any other individual. A representative must have a completed Power of Attorney form on file with the Commission, using the Commission’s form. See 26 CAR § 411-103 and Arkansas Code § 26-18-1118.
• The Commission cannot extend the deadline to file a petition. The taxpayer is responsible for meeting the petition deadline, and the Commission has no authority to extend it. Other deadlines may be extended for good cause. See 26 CAR §§ 411-201 and 411-301. You can file a petition here.
• Court rules of evidence do not apply, but privileges do. The rules of evidence used in state court civil cases do not apply to Commission proceedings, and Commission proceedings are not subject to the Arkansas Administrative Procedure Act. The rules of privilege recognized by state law do apply, and testimony is given under oath or affirmation. See Arkansas Code § 26-18-1115.
• The standard of proof is preponderance of the evidence. On matters of fact, whether the burden falls on the taxpayer or the state, the standard is a preponderance of the evidence. Where the meaning of a tax law is disputed, the burden of establishing the proper construction rests on the party claiming the tax or claiming the benefit of an exemption, deduction, or credit. See Arkansas Code §§ 26-18-313 and 26-18-1115(h).
• Summary judgment is not available. A motion for summary judgment is not allowed before the Commission. All other requests for relief are made by motion, in writing or during a hearing or conference. See 26 CAR § 411-301.
• Decisions are published with identifying information removed. The Commission publishes its decisions on its website after redacting taxpayer-identifying information such as names, account numbers, and addresses. Facts about the taxpayer’s activities that form the basis of the decision are not redacted unless publishing them would identify the taxpayer. See Arkansas Code § 26-18-1119 and 26 CAR § 411-502.
• After the Commission decides. A taxpayer may seek judicial relief from a Commission decision by following the procedures in the Arkansas Tax Procedure Act. A matter taken to circuit court is tried de novo, and an appeal lies from the circuit court to the Supreme Court. See Arkansas Code § 26-18-1117.

This list is a starting point, not a substitute for reading the Act and the Rules of Procedure in full. The Commission decides each case under the law that applies to it, and the Commission cannot waive or change a requirement that the law imposes.

How to Research Arkansas Tax Law

The Commission decides cases based on applicable law — statutes, administrative rules, court opinions, and the Commission’s own prior decisions. The sources below are listed roughly in the order most researchers use them.

1. Statutes

Almost every tax appeal begins with a statute enacted by the Arkansas General Assembly. Arkansas Code sections are available on the Arkansas State Legislature website. The two issues appealed most often are:

• State income tax — Title 26, Chapter 51, beginning at § 26-51-101 (the Income Tax Act of 1929).
• State gross receipts tax, commonly called sales tax — Title 26, Chapter 52, beginning at § 26-52-101 (the Arkansas Gross Receipts Act of 1941).

Procedural questions — assessments, refund claims, deadlines, and burdens of proof — are generally governed by the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., which is the same chapter that contains the Commission’s enabling act.

2. Administrative Rules

The Department of Finance and Administration (DFA) has adopted rules interpreting the state tax laws. They appear in Title 26, Chapter I of the Code of Arkansas Rules. The rules most often relevant are:

• Gross receipts (sales) tax rules — 26 CAR Part 30, which implements Arkansas Code Title 26, Chapter 52.
• Income tax rules — 26 CAR Part 100, which implements the Income Tax Act of 1929, Arkansas Code § 26-51-101 et seq.

Rules for other taxes — including compensating use tax, motor fuel, and tobacco — appear elsewhere in the same title. DFA also posts proposed rule changes on its Revenue Rules page.

3. Court Opinions

Case law, and particularly the opinions of the Arkansas Supreme Court, is often relevant to a tax appeal. Opinions of the Supreme Court and the Court of Appeals of Arkansas are available on the Arkansas Judiciary opinions website, which includes a keyword search.

4. Commission Decisions

The Commission’s own decisions are available through the Tax Appeals Commission Decisions Search. These are most useful to see how the Commission has handled a similar issue. Two points about their weight:

• En banc decisions are binding. An interpretation of a statute adopted by the Commission sitting en banc is followed by the Commission in later cases involving the same statute and similar facts. A decision, or part of a decision, in which two or more commissioners join creates binding precedent. See Arkansas Code § 26-18-1116(d) and 26 CAR § 411-503.
• Single-commissioner decisions are not binding, but may be persuasive.

5. DFA Decisions and Legal Opinions

Materials issued by DFA are not binding on the Commission, but may assist your research and may be cited as persuasive authority.

• Revenue Legal Counsel opinions — searchable through DFA’s Revenue Legal Counsel Opinions Search.
• Historical hearing decisions and revision decisions — searchable through DFA’s Hearing Decisions and Revisions Search. Note that Act 586 of 2021 closed DFA’s Office of Hearings and Appeals effective June 30, 2023 and transferred its functions to this Commission. Those historical decisions remain published as state law requires, but they bind DFA only as to the taxpayer who filed that particular appeal.

If You Still Have Questions

The Commission will gladly explain procedure, deadlines, and how to use the electronic filing system; however, we cannot give legal advice, predict how a case will be decided, or act as a representative or accountant for a taxpayer — Arkansas Code § 26-18-1109 prohibits it. For procedural questions, contact the Commission at 501-682-2741 or [email protected].