Act 586 of 2021 closed the Office of Hearings and Appeals effective June 30, 2023. The previous functions of the Office of Hearings and Appeals were transferred to the Arkansas Tax Appeals Commission. The Tax Appeals Commission is part of the Department of Inspector General and is independent of the Department of Finance and Administration.
Historical decisions of the Office of Hearings and Appeals are published on this page as required by state law. The historical decisions of the Office of Hearings and Appeals are only binding on the Department with respect to the taxpayer who filed the administrative appeal.
