# Ark. Code Ann. § 26-18-307: Notice requirements > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-307 ## Section - **Citation:** Ark. Code Ann. § 26-18-307 - **Heading:** Notice requirements - **Jurisdiction:** Arkansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-307 ## Text (a) (1) Except as otherwise provided in this section, the Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary that directly involves that taxpayer. (2) (A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question. (B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law. (3) All notices of final assessment under § 26-18-401 shall be sent by regular mail. (b) (1) When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary. (2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served. (c) By written agreement, the secretary and any taxpayer may provide for any other reasonable means of giving notice. (d) All notices shall be in writing. (e) For a petition filed with the Tax Appeals Commission, the notice of hearing and the administrative decision required under this section shall be issued by the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. Amended by Act 2021, No. 593,§ 6, eff. 1/1/2023. Acts 1979, No. 401, § 33; A.S.A. 1947, § 84-4733; Acts 2003, No. 214, § 1. (a) (1) Except as otherwise provided in this section, the Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary that directly involves that taxpayer. (2) (A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question. (B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law. (3) All notices of final assessment under § 26-18-401 shall be sent by regular mail. (1) Except as otherwise provided in this section, the Secretary of the Department of Finance and Administration shall give a taxpayer notice of any assessment, demand, decision, or hearing before the secretary that directly involves that taxpayer. (2) (A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question. (B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law. (A) All notices required to be given by the secretary to a taxpayer shall be either served by personal service or sent by regular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question. (B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law. (3) All notices of final assessment under § 26-18-401 shall be sent by regular mail. egular mail to the taxpayer's last address on record with the particular tax section of the Revenue Division of the Department of Finance and Administration in question. (B) Service of the notice by mail is presumptively complete upon mailing, and the secretary may take any action permitted by any state tax law. (3) All notices of final assessment under § 26-18-401 shall be sent by regular mail. (b) (1) When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary. (2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served. (1) When giving notice to the secretary, the taxpayer shall give notice either by mail or by personal service on the secretary. (2) The notice the taxpayer gives shall be effective when postmarked or, in case of personal service, when so served. (c) By written agreement, the secretary and any taxpayer may provide for any other reasonable means of giving notice. (d) All notices shall be in writing. (e) For a petition filed with the Tax Appeals Commission, the notice of hearing and the administrative decision required under this section shall be issued by the commission under the Independent Tax Appeals Commission Act, § 26-18-1101 et seq. Amended by Act 2021, No. 593,§ 6, eff. 1/1/2023. Acts 1979, No. 401, § 33; A.S.A. 1947, § 84-4733; Acts 2003, No. 214, § 1. ## Nearby sections - [Ark. Code Ann. § 26-18-301 Duties of secretary](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-301.md) - [Ark. Code Ann. § 26-18-302 Preservation of records and copies](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-302.md) - [Ark. Code Ann. § 26-18-303 Records confidential and privileged - Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-303.md) - [Ark. Code Ann. § 26-18-304 Bonds](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-304.md) - [Ark. Code Ann. § 26-18-305 Examinations and investigations](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-305.md) - [Ark. Code Ann. § 26-18-306 Time limitations for assessments, collection, refunds, and prosecution](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-306.md) - [Ark. Code Ann. § 26-18-307 Notice requirements](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-307.md) - [Ark. Code Ann. § 26-18-308 Disposition of revenues](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-308.md) - [Ark. Code Ann. § 26-18-309 Defense of secretary in civil suits](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-309.md) - [Ark. Code Ann. § 26-18-310 Secretary's authority](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-310.md) - [Ark. Code Ann. § 26-18-311 Electronic tax administration policy](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-311.md) - [Ark. Code Ann. § 26-18-312 Signatures on electronic forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-312.md) - [Ark. Code Ann. § 26-18-313 Construction - Standard of proof for exemptions, deductions, and credits](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-313.md) - [Ark. Code Ann. § 26-18-314 Transparency](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-314.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-307. Check the current official text before relying on it. Not legal advice.