1.26 Ark. Code R. 18-507(e)(2)
The taxpayer may seek judicial relief, according to ACA 26-18-406, if the written decision of the director denies the claim in whole or part.
A taxpayer must file suit within ninety (90) days after the issuance of the director's written decision. The suit may be filed in Pulaski County Chancery Court or the chancery court of the county in which the taxpayer resides or has his principal place of business. A written decision of the director on a refund becomes final and not subject to suit ninety-one (91) days after it is issued.
If the director fails to issue a written decision, and has not acted on the claim after at least six (6) months have expired from the date of the filing of the claim for refund, the taxpayer may file suit in either Pulaski County Chancery Court or the county in which he lives.
1.26 Ark. Code R. 18-507(e)(2)