Q: Hi, I need to know how to appeal a decision to circuit court from the Office of Appeals and Hearings?
A:
Here is what this website says:
http://www.dfa.arkansas.gov/offices/policyAndLegal/Pages/hearingsAppeals.aspx
Appeals of Administrative Decisions and Revisions to Circuit Court under the Arkansas Tax Procedure Act
"To appeal a Notice of Final Assessment (issued after the final determination of the agency), the taxpayer must follow one of three options: appeal the final assessment to circuit court without payment within 180 days; pay the total balance within 1 year of the date of the Notice of Final Assessment and appeal the final assessment to circuit court within 1 year of the date of the payment; or pay the total balance prior to the issuance of the final assessment and file an appeal to circuit court within one year of the final determination of the Administrative Law Judge or Director (if applicable). The Circuit Court will conduct a de novo review and issue a final determination. The appeal may be filed within Pulaski County Circuit Court, the circuit court of the county in which the taxpayer resides, or the circuit court in the county where the taxpayer has its principal place of business.
To appeal a Final Notice of a Denial of Claim for Refund (issued after the final determination of the agency), the taxpayer may file a lawsuit in Circuit Court within one (1) year from the final determination of the Administrative Law Judge or Director (if applicable). The Circuit Court will conduct a de novo review and issue a final determination. The appeal may be filed within Pulaski County Circuit Court, the circuit court of the county in which the taxpayer resides, or the circuit court in the county where the taxpayer has its principal place of business.
To appeal a denial, revocation, or suspension of a bingo or tax permit, the taxpayer may file a lawsuit in Circuit Court within thirty (30) days after receipt of the final determination of the Administrative Law Judge or Director (if applicable). The Circuit Court will conduct a de novo review and issue a final determination. The appeal may be filed within Pulaski County Circuit Court, the circuit court of the county in which the taxpayer resides, or the circuit court in the county where the taxpayer has its principal place of business.
To appeal a business closure order, the taxpayer may file a lawsuit within twenty (20) calendar days of the date of the decision upholding the business closure. The appeal may be filed within Pulaski County Circuit Court, the circuit court of the county in which the taxpayer resides, or the circuit court in the county where the taxpayer has its principal place of business."
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