Arkansas Administrative Code Agency 243 - Department of Inspector General
Here’s an overview of Arkansas Administrative Code – Agency 243: Department of Inspector General, based on the latest publicly available sources:
🏛️ Agency Overview
Establishment: Created by Act 910 of 2019 (Arkansas Transformation and Efficiencies Act), the Arkansas Department of Inspector General (DIG) is a cabinet-level agency responsible for internal audit, fair housing enforcement, Medicaid oversight, and – notably – the Tax Appeals Commission (ig.arkansas.gov).
Tax Appeals Commission: Established under Act 586 of 2021, the Commission functions as an independent body within DIG to resolve tax disputes between taxpayers and the Department of Finance & Administration (law.cornell.edu).
📚 Code Structure: Agency 243
Division 01 – Tax Appeals Commission
Codified as Rules of Procedure, found at:
Rule 243.01.22‑001 (Procedure overview for Commission)
Rule 243.01.24‑001 (Detailed definitions, jurisdiction, etc.) (law.cornell.edu, regulations.justia.com).
Key procedural highlights include:
Purpose & Definitions (Rules 1‑101 to 1‑104): Outlines titles, agency structure, office hours, and definitions (e.g., “Expedited Case,” “Taxpayer,” etc.).
Public Access & FOIA (Rule 2): Specifies what records are public, what’s exempted, and filing details under FOIA.
Meetings & Rulemaking (Rules 3–4): Describes meeting types, quorum, public comment, emergency rules, and adoption procedures.
Adjudication Process (Rule 5): Details petition filing, deadlines (standard 90 days, expedited as few as 5 days), service, hearings, decisions, appeals, en banc cases, and publication of redacted rulings.
Electronic Filing System (Rules 5‑601 to 5‑606): Requirements for e‑filing, signatures, document formats, handling technical failures, etc. (law.cornell.edu).
📝 Practical Insights
Filing: No fee. Submit via the online portal at tac.arkansas.gov, by email (tac@arkansas.gov), or by mail/in‑person to:
- Tax Appeals Commission 900 W. Capitol Ave, Suite 310 Little Rock, AR 72201
Office hours: Mon–Fri, 8 a.m.–4:30 p.m., excluding state holidays (law.cornell.edu).
Scope: Handles disputes over state-managed taxes—including assessments, refunds, penalties, permit revocations, business closures, etc.—but excludes local property taxes, federal taxes, constitutional challenges, or issues already litigated (law.cornell.edu).
Timeline:
Standard appeals filed within 90 days.
Expedited cases (e.g., business closure, joint refund offsets) might require filing within 5 business days.
Department responds in 60 days, and decisions issued within 90 days post-hearing, unless expedited (law.cornell.edu, law.cornell.edu).
✅ Summary Table
| Topic | Details |
|---|---|
| Agency Creation | 2019 (Act 910) |
| Tax Appeals Formed | 2021 (Act 586) |
| Key Rules Location | Rules 243.01.22‑001 & 243.01.24‑001 |
| Standard Petition Deadline | 90 days |
| Expedited Deadlines | As low as 5 business days |
| Decision Timeline | 90 days post‑hearing (expedited shorter) |
| Electronic Filing Required | Yes, with fallback methods |
🔍 Where to Read the Full Text
Justia / Cornell’s LII: Browse “Agency 243 – Department of Inspector General,” including Division 01 rules (law.cornell.edu, shared-govt.westlaw.com, law.cornell.edu, regulations.justia.com).
Arkansas Official Site (tac.arkansas.gov): Offers forms, petition instructions, and published decisions.
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