The Rules of Procedure of the Arkansas Tax Appeals Commission are codified in title 26, parts 410 and 411 of the Code of Arkansas Rules (CAR). A pdf copy is available here. The official version is available on the CAR Public Access website.

The Rules of Procedure were first adopted in 2022 and were amended in 2024. For more information about the 2024 amended rulemaking, see Information About 2024 Rulemaking Amending the Rules of Procedure of the Arkansas Tax Appeals Commission.

Part 410 — Tax Appeals Commission General Rules of Procedure

Subpart 1. Title, Definitions, and Statement of Organization and Operations

Subpart 2. Information for Public Guidance and Requests Under the Freedom of Information
Act of 1967

Subpart 3. General Organization

Subpart 4. Rulemaking

Part 411 — Tax Appeals Commission Tax Appeals

Subpart 1. Generally

Subpart 2. Pleadings

Subpart 3. Motions and Other Procedures

Subpart 4. Hearings

Subpart 5. Decisions

Subpart 6. Electronic Filing