26 CAR § 5-107. Statute of limitation

        26 CAR § 5-107. Statute of limitation.

        The filing of an offer in compromise shall not stay the period of limitation for which a taxpayer may request administrative or judicial relief under the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., for any tax period covered by the offer.



	
		
		
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		<p class="cs619A0A30"><span class="cs1E246FCB">        </span><span class="csCCA19CAA">26 CAR &sect; 5-107. Statute of limitation.</span></p><p class="cs619A0A30"><span class="cs1E246FCB">        The filing of an offer in compromise shall not stay the period of limitation for which a taxpayer may request administrative or judicial relief under the Arkansas Tax Procedure Act, Arkansas Code &sect; 26-18-101 et seq., for any tax period covered by the offer.</span></p>
No notes are currently available.
Arkansas Code § 26-18-705