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(c) Is not officially unsound or administratively burdensome; and (d) Is in compliance with state law. (2) The Commission is authorized to contract with third parties for all services necessary to conduct hearings by telephone, video, or other electronic means. (3) Any person who enters into a contract with the Commission to provide services to conduct bearings by telephone, video, or other electronic means shall be subject to the laws of the State of Arkansas. SECTION 20: Judicial relief. A) Within thirty (30) days after the issuance and service on the taxpayer of the notice and demand for payment of a deficiency in tax established by: (1) an audit determination that is not protested by the taxpayer; or (2) a final determination of the hearing officer or the Commission; taxpayer may seek judicial relief from the final determination by either: 1) Within one (1) year of the date of the final assessment, paying the amount of the A&P tax due, including any interest or penalties, for any taxable period or periods cover by the final assessment and filing suit to recover that amount within one (1) year of the date of payment. The Commission may proceed with collection activities including the filing of a certificate of indebtedness as authorized hereunder, within thirty (30) days of the issuance of the final assessment for any assessed but unpaid A&P taxes, penalties, or interest owed by the taxpayer for other taxable periods covered by the final assessment, while the suit for refund is being persuaded by taxpayer for other taxable periods covered by the final assessment; or (2) (a) Within thirty (30) days of the issuance and service on the taxpayer of the notice and demand for payments, filing with the Commission a bond in double the amount of the tax deficiency due, and by filing suit within (30) days thereafter to stay the effect of the Commission's determination. (b) The bond shall be subject to the condition that the taxpayer shall file suit within thirty (30) days after filing of the bond, shall faithfully and diligently prosecute the suit to a final determination, and shall pay any deficiency found by the court to be due and any court cost assessed against him. (c) A taxpayer's failure to file suit, diligently prosecute the suit, or pay any tax deficiency and court costs, as required by subsection A of this section, shall result in the forfeiture of the bond in the amount of the assessment and assessed court costs. B) Jurisdiction for a suit to contest a determination of the Commission under this section shall be in the Circuit Court of Independence County, where the matter shall be tried de novo. C) The method provided in this section shall be the sole altemative methods for seeking relief from a written decision of the Commission or hearing officer establishing a deficiency in the A&P tax. No injunction shall issue to stay proceedings for assessment or collection of any A&P taxes.