26 CAR § 100-106. Taxpayer relief — Arkansas Code § 26-18-404

(a) Protest of proposed assessment — Arkansas Code § 26-18-404(c). (b) A taxpayer cannot file a protest based upon a notice of tax adjustment but must wait until a proposed assessment is received. (c)(1) The taxpayer must protest a proposed assessment in writing within thirty (30) days of service of the notice. (2) The protest must include the taxpayer’s grounds for protesting the assessment. (3) If the thirtieth day falls on a Saturday, Sunday, or legal holiday, the next succeeding day that is not a Saturday, Sunday, or legal holiday would be within the prescribed time period in which to file the protest.