# Ark. Code Ann. § 26-18-1102: Legislative purpose

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1102

## Section

- **Citation:** Ark. Code Ann. § 26-18-1102
- **Heading:** Legislative purpose
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 18 / Subchapter 11 / Section 26-18-1102

## Text

(a) The state shall create, within the Department of Inspector General, an independent agency with tax expertise to resolve disputes between the Department of Finance and Administration and taxpayers before requiring the payments of the amount in issue. (b) By establishing the Tax Appeals Commission as an independent tax tribunal within the executive branch of government, this subchapter provides taxpayers with a means of resolving controversies with the Department of Finance and Administration before a neutral body. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) The state shall create, within the Department of Inspector General, an independent agency with tax expertise to resolve disputes between the Department of Finance and Administration and taxpayers before requiring the payments of the amount in issue.

(b) By establishing the Tax Appeals Commission as an independent tax tribunal within the executive branch of government, this subchapter provides taxpayers with a means of resolving controversies with the Department of Finance and Administration before a neutral body.

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

## Nearby sections

- [Ark. Code Ann. § 26-18-1101 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1101.md)
- [Ark. Code Ann. § 26-18-1102 Legislative purpose](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1102.md)
- [Ark. Code Ann. § 26-18-1103 Legislative intent - Construction](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1103.md)
- [Ark. Code Ann. § 26-18-1104 Definition](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1104.md)
- [Ark. Code Ann. § 26-18-1105 Tax Appeals Commission - Creation](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1105.md)
- [Ark. Code Ann. § 26-18-1106 Appointment of commissioners](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1106.md)
- [Ark. Code Ann. § 26-18-1107 Qualifications of commissioners](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1107.md)
- [Ark. Code Ann. § 26-18-1108 Location of the Tax Appeals Commission - On-site observation](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1108.md)
- [Ark. Code Ann. § 26-18-1109 Employees](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1109.md)
- [Ark. Code Ann. § 26-18-1110 Jurisdiction](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1110.md)
- [Ark. Code Ann. § 26-18-1111 Settlement of tax disputes](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1111.md)
- [Ark. Code Ann. § 26-18-1112 Service of process](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1112.md)
- [Ark. Code Ann. § 26-18-1113 Pleadings](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1113.md)
- [Ark. Code Ann. § 26-18-1114 Stipulation](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1102. Check the current official text before relying on it. Not legal advice.