As required by tax fairness legislation enacted last year (Act 896 of the 2015 Regular Session), the Arkansas Department of Finance and Administration has established online databases to publish its legal opinions and hearing decisions. Legal opinions from Revenue Legal Counsel are at available at https://www.ark.org/dfa-act896/index.php/search/opinion/; hearing officer decisions or revisions are available at https://www.ark.org/dfa-act896/index.php/search/decision/. The opinions and decisions are redacted to protect taxpayer confidentiality.
The publication requirement applies to opinions and decisions beginning in 2016. At this time, the databases are largely empty: only one legal opinion and no hearing officer decisions are currently available. We are monitoring the DFA's databases and will provide updates on significant opinions or decisions.