# Ark. Code Ann. § 26-18-1108: Location of the Tax Appeals Commission - On-site observation > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1108 ## Section - **Citation:** Ark. Code Ann. § 26-18-1108 - **Heading:** Location of the Tax Appeals Commission - On-site observation - **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 26-18-1108 ## Text (a) The principal office of the Tax Appeals Commission shall be located in: (1) Little Rock, Arkansas; and (2) A building that is separate from any building in which a division of the Department of Finance and Administration is located. (b) To provide taxpayers a reasonable opportunity to appear before the commission, the commission may conduct its hearings at: (1) Its principal office; and (2) Buildings or facilities, or both, leased or owned by state or local public agencies or entities within the state. (c) (1) The commission may contract only with state and local public agencies or entities in the State of Arkansas to arrange for hearing rooms, chambers, offices, or other appropriate facilities for the commission's principal office in Little Rock and for hearings not held at the commission's principal office. (2) The limitation stated in subdivision (c)(1) of this section does not apply to teleconferencing, videoconferencing, or similar electronic means that may allow for remote participation in commission proceedings. (d) With the consent of the taxpayer and with all parties invited to observe, the commission may conduct on-site observation of tangible personal property, real property, and activities that are relevant to a controversy. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021. (a) The principal office of the Tax Appeals Commission shall be located in: (1) Little Rock, Arkansas; and (2) A building that is separate from any building in which a division of the Department of Finance and Administration is located. (1) Little Rock, Arkansas; and (2) A building that is separate from any building in which a division of the Department of Finance and Administration is located. (b) To provide taxpayers a reasonable opportunity to appear before the commission, the commission may conduct its hearings at: (1) Its principal office; and (2) Buildings or facilities, or both, leased or owned by state or local public agencies or entities within the state. (1) Its principal office; and (2) Buildings or facilities, or both, leased or owned by state or local public agencies or entities within the state. (c) (1) The commission may contract only with state and local public agencies or entities in the State of Arkansas to arrange for hearing rooms, chambers, offices, or other appropriate facilities for the commission's principal office in Little Rock and for hearings not held at the commission's principal office. (2) The limitation stated in subdivision (c)(1) of this section does not apply to teleconferencing, videoconferencing, or similar electronic means that may allow for remote participation in commission proceedings. (1) The commission may contract only with state and local public agencies or entities in the State of Arkansas to arrange for hearing rooms, chambers, offices, or other appropriate facilities for the commission's principal office in Little Rock and for hearings not held at the commission's principal office. (2) The limitation stated in subdivision (c)(1) of this section does not apply to teleconferencing, videoconferencing, or similar electronic means that may allow for remote participation in commission proceedings. (d) With the consent of the taxpayer and with all parties invited to observe, the commission may conduct on-site observation of tangible personal property, real property, and activities that are relevant to a controversy. 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_S26-18-1108. Check the current official text before relying on it. Not legal advice.