Department of Finance and Administration
Legislative Impact Statement
Bill: SB185 Amendment Number: H1
Bill Subtitle: TO AMEND THE APPOINTMENT PROCEDURE FOR THE TAX APPEALS
COMMISSION TO PROVIDE FOR THE FILLING OF VACANCIES ON THE COMMISSION; AND TO
DECLARE AN EMERGENCY.
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Basic Change :
Sponsors: Sen. B. Johnson and Rep. Eaves
House Amendment No. 1 --- SB185-H1 (engrossed H3/08/23) makes changes to the appointment
procedure for the Tax Appeals Commission. Currently, the Governor appoints the Chief Commissioner
from a pool of individuals nominated by the Supreme Court. To be eligible, a nominee must be licensed
as both an attorney and a certified public accountant (CPA). SB185-H1 allows the Supreme Court to
nominate and the Governor to appoint a Chief Commissioner that is either a licensed attorney or a
CPA. It also allows the Governor to appoint the Chief Commissioner from any of the three pools of
nominees or to appoint an individual not nominated in one of the three pools but that otherwise meets
the qualifications to be a commissioner. The Governor, under SB185-H1, may change the designation
of Chief Commissioner at any time.
Original Bill --- Act 586 of 2021 created the Independent Tax Appeals Commission Act at §
26-18-1101, et seq. SB185 amends the Governor's authority to appoint commissioners to the Tax
Appeals Commission. The Commission consists of three commissioners who are appointed by the
Governor. The Governor appoints one commissioner from each of three different pools of candidates.
The candidate pools are nominated by the Arkansas Supreme Court, the Arkansas Bar Association,
and the Arkansas Society of Certified Public Accountants. The individuals nominated by each
nominating group must meet different criteria to qualify for the nomination.
Currently, the Governor must appoint a candidate from each pool and cannot appoint an individual to
the Commission unless the individual is nominated by one of the nominating groups. SB185 permits
the Governor to appoint an individual to the Commission who is not nominated by one of the
nominating groups, if the individual otherwise meets the criteria to qualify for nomination by that group.
The Governor is authorized to appoint a commissioner outside of the nominated pools of candidates to
serve a full term or to fulfill a vacancy.
SB185 requires the Governor, in the event of a vacancy in the Chief Commissioner position, to appoint
one of the existing commissioners to serve as Chief Commissioner until a new Chief Commissioner is
appointed.
SB185 contains an emergency clause and will be effective on the date of its approval by the Governor;
the expiration of the period of time during which the Governor may veto the bill; or the date the last
house overrides the veto.
Revenue Impact :
None.
Taxpayer Impact :
None.
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3/12/2023 4:12 PM 1
 Department of Finance and Administration
Legislative Impact Statement
Bill: SB185 Amendment Number: H1
Bill Subtitle: TO AMEND THE APPOINTMENT PROCEDURE FOR THE TAX APPEALS
COMMISSION TO PROVIDE FOR THE FILLING OF VACANCIES ON THE COMMISSION; AND TO
DECLARE AN EMERGENCY.
--------------------------------------------------------------------------------------------------------------------------------- ------
Resources Required :
None.
Time Required :
None.
Procedural Changes :
None.
Other Comments :
None.
Legal Analysis :
None.
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Statutes affected:
Old version SB185 Original - 1-31-2023 08:27 AM: 26-18-1106(a), 26-18-1106(f)
Old version SB185 V2 - 3-8-2023 09:40 AM: 26-18-1106(a), 26-18-1106(f)
SB 185: 26-18-1106(a), 26-18-1106(f)
Act 346: 26-18-1106(a), 26-18-1106(f)