26 CAR § 410-102. Definitions

As used in this part and 26 CAR pt. 411, these terms have the following meanings: (1) “Authorized representative” means an individual authorized by a party to act on the party’s behalf in cases before the Tax Appeals Commission in accordance with 26 CAR § 411-103; (2) “Commission” means the Tax Appeals Commission; (3) “Days” means calendar days unless otherwise specified; (4) “Department” means the Department of Finance and Administration; (5) “Expedited case” means a case required by law to be expedited with a shorter petition deadline, hearing deadline, decision deadline, or a combination thereof; (6) “Presiding commissioner” means the commissioner designated by the Chief Commissioner to preside over a case as provided in 26 CAR § 411-102; and (7) “Taxpayer” means an individual or entity that: (A) Is challenging the state's taxing jurisdiction; or (B) Has standing to challenge a decision by the Department of Finance and Administration: (i) Imposing liability for a tax, penalty, or interest; (ii) Denying a credit or deduction; (iii) Denying a refund, credit, or incentive claim or application; (iv) Canceling, refusing, or revoking a license or permit under Arkansas Code § 26-18-601, § 26-52-803, § 26-55-219, § 26-55-224, § 26-55-231, § 26-56-204, § 26-56-311, § 26-57-413, § 26-57-419, or § 26-62-204; (v) Closing a business; (vi) Relating to a jeopardy assessment; (vii) Seizing a vending device or a coin-operated amusement device; or (viii) Taking any other action that provides a right to a hearing with the Tax Appeals Commission under state law.