Ark. Code § 26-18-1109

Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-18-1109 - Employees
(a) The Tax Appeals Commission:
(1) May employ a clerk, an assistant, and other employees as necessary to carry out the duties of the commission; and
(2) Shall employ:
(A)
(i) A staff attorney.
(ii) The duties of the staff attorney shall include without limitation assisting the commissioners with drafting decisions; and
(B) An accountant who has experience in tax issues related to manufacturing and business.
(b) An employee of the commission shall not act as an attorney, a representative, or an accountant for a taxpayer in a matter involving a tax imposed or levied under state law by the Department of Finance and Administration or by any other state or local public agency.

Ark. Code § 26-18-1109

Added by Act 2021, No. 586,§ 1, eff. 7/28/2021.