SB529

Senate Bill 529 proposes several amendments to the Independent Tax Appeals Commission Act to refine the administrative processes for tax disputes in Arkansas. The bill clarifies definitions, such as defining 'small claims' as disputes involving less than $10,000, and modifies qualification and appointment requirements for commission members. It mandates the hiring of specific staff, including a staff attorney and an accountant, and clarifies the jurisdiction of the commission relative to other state administrative offices. The bill also establishes procedural timelines and rules for pleadings, hearings, and the issuance of final decisions. It provides taxpayers with more flexibility regarding hearing formats (e.g., in-person, videoconference) and establishes thresholds for assigning cases to a single commissioner versus the full commission en banc. Additionally, it adjusts the deadlines for issuing decisions for specific types of tax cases and clarifies rules regarding the amendment of pleadings.