# Ark. Code Ann. § 26-18-1109: Employees

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S11_S26-18-1109

## Section

- **Citation:** Ark. Code Ann. § 26-18-1109
- **Heading:** Employees
- **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 26-18-1109

## Text

(a) The Tax Appeals Commission: (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and (2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business. (b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency. Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.

(a) The Tax Appeals Commission: (1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and (2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business.

(1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and

(2) Shall employ: (A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and (B) An accountant who has experience in tax issues related to manufacturing and business.

(A) (i) A staff attorney. (ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and

(i) A staff attorney.

(ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and

(B) An accountant who has experience in tax issues related to manufacturing and business.

(b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency.

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_S26-18-1109. Check the current official text before relying on it. Not legal advice.