# Ark. Code Ann. § 26-18-1105: Tax Appeals Commission - Creation

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1105

## Section

- **Citation:** Ark. Code Ann. § 26-18-1105
- **Heading:** Tax Appeals Commission - Creation
- **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 26-18-1105

## Text

(a) (1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General. (2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission. (b) The commission shall: (1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and (2) Have a seal. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) (1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General. (2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission.

(1) The Tax Appeals Commission is created within the Department of Inspector General and shall be under the direction, control, and supervision of the Secretary of the Department of Inspector General.

(2) Notwithstanding subdivision (a)(1) of this section, the commission shall independently decide matters before the commission.

(b) The commission shall: (1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and (2) Have a seal.

(1) Be separate from and independent of the authority, control, and supervision of the Department of Finance and Administration; and

(2) Have a seal.

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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1105. Check the current official text before relying on it. Not legal advice.