The bill amends the Independent Tax Appeals Commission Act to clarify definitions, qualifications, and procedures related to tax appeals in Arkansas. Notably, it introduces a definition for "small claim," which refers to disputes involving less than $10,000 in taxes, excluding penalties and interest. The bill also revises the qualifications for commissioners of the Tax Appeals Commission, allowing individuals with at least five years of relevant professional experience in Arkansas state taxes to be eligible for appointment. Additionally, it modifies the process for scheduling hearings, particularly for small claims, and establishes a streamlined proceeding process for such cases.

Further amendments include changes to the commission's jurisdiction, clarifying the types of disputes it can hear and the timelines for issuing decisions. The bill allows for more flexibility in how hearings can be conducted, including options for teleconferencing and videoconferencing. It also mandates that the commission promulgate rules to facilitate expedited proceedings and ensure the protection of taxpayer information. Overall, these changes aim to enhance the efficiency and accessibility of the tax appeals process in Arkansas.

Statutes affected:
SB 529: 26-18-1104, 26-18-601, 26-52-803, 26-55-219, 26-55-224, 26-56-204, 26-56-311, 26-57-413, 26-57-419, 26-62-204, 26-18-1106(d), 26-18-1106(f), 26-18-1107(a), 26-18-1109(a), 26-18-1110(a), 26-18-1110(b), 26-18-1111(b), 26-18-1113(c), 26-18-1113, 26-18-1115(j), 26-18-1115(l), 26-18-1116(b), 26-18-1116(d), 26-18-1118(a)