HB1826

House Bill 1826 amends Arkansas state law concerning the qualifications and training of field auditors for the Revenue Division of the Department of Finance and Administration (DFA). The bill reduces the required number of accounting hours for field auditor applicants from 24 to 12. It mandates that the Secretary of the DFA provide ongoing post-hiring training to auditors regarding state tax laws, legal interpretations, and appellate case law developments, with updates required every two years. Additionally, the bill requires the Secretary to submit an annual report to the Legislative Council and the Joint Budget Committee regarding finalized state tax litigation where the amount in controversy exceeded $25,000. The legislation emphasizes the General Assembly's oversight authority over rule-making and tax administration policies within the DFA. It also subjects the Secretary or their designee to potential appearances before legislative committees to discuss the submitted litigation reports.