Arkansas Supreme Court Opinion Suggests that Taxpayers May Be Unable to Litigate Tax Cases Against DFA

In an extremely troubling nontax opinion, the Arkansas Supreme Court reversed existing case law on sovereign immunity. The apparent implication for taxpayers is to deny the right to sue the state. This would appear to affect taxpayers seeking both postpayment (refund) and prepayment remedies. Potentially affected taxpayers should carefully evaluate their particular situations. [More]

Arkansas Tax Reform Task Force Terminates PFM Group Consultants (After Hearing About Income Tax)

The Tax Reform Task Force heard from its tax consultant PFM Group about individual and corporate income tax policy during its meeting today (January 8, 2018), and in a surprise move it voted to terminate PFM's contract following the presentations. With PFM no longer involved, taxpayers should be especially careful as the Task Force heads toward consideration of substantive policy proposals. [More]

Arkansas Supreme Court Confirms that a Corporation Needs a Lawyer for County Court Property Tax Appeals

The Arkansas Supreme Court's opinion in DeSoto Gathering Company LLC v. Hill, 2017 Ark. 326 (Nov. 30, 2017), confirms that business taxpayers must use legal representation to pursue property tax appeals before the county court. This should not be a surprise to taxpayers since the reasoning is similar to a 2015 Arkansas Court of Appeals decision. [More]

Property Tax and Multistate Comparison Topics Under Consideration at Tax Reform Task Force

After a lengthy meeting yesterday, today's Arkansas Tax Reform Task Force meeting featured third-party consultant PFM's report on regional tax comparisons, followed by an intensive consideration of property tax issues. The regional comparison was informative but did not raise too many questions. The property tax part of the meeting highlighted several questions and issues, most notably regarding the fiscal impact on school districts from property tax appeals by major taxpayers. [More]