§ 26-18-801. Title
This subchapter may be cited as the “Taxpayer Bill of Rights”.
§ 26-21-104. Seller registration
(c) When registering, a seller may select one (1) of the following models:
§ 26-18-805. Basis for evaluation of employees
The Secretary of the Department of Finance and Administration shall not use records of tax collection results to: (1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or (2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors.
§ 26-21-105. Taxing jurisdictions
The Department of Finance and Administration shall develop a downloadable online database system to assign state and local taxing jurisdictions, boundaries, and sales and use tax rates.
§ 26-18-810. Disclosure or use of information by preparers of returns
shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).
§ 26-21-112. Effective date for rate changes
The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: (1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and (2) For a rate decrease, the new rate […]
§ 26-18-903. Employee evaluation criteria
The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee whose job responsibilities include taxpayer contact.
§ 26-18-1006. Authority to promulgate rules
The Secretary of the Department of Finance and Administration may promulgate rules necessary for the enforcement of this subchapter.
§ 26-19-102. Applicability of Arkansas Tax Procedure Act
The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall be applicable to this subchapter.
§ 26-19-103. Authority of Secretary of the Department of Finance and Administration
The Secretary of the Department of Finance and Administration is authorized to require, and to contract for services necessary to implement, payment of taxes as specified in this subchapter by electronic funds transfer. Provided, however, that this subchapter shall not be construed to require the secretary to contract for such services or implement a system […]