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(b) The fees of witnesses required by the Commission, its Executive Director, or its <br /> designated representatives to attend any hearing shall be the same as those allowed <br /> to the witness appearing before Circuit Courts of this state. The fees shall be paid in <br /> the manner provided for the payment of other expenses incident to the <br /> administration hereof. <br /> E) (1) The investigation may extend to any person that the Commission or its designated <br /> representatives determines has access to information which may be relevant to the <br /> examination or investigation. <br /> (2) When any summons requiring the production of records as described in subsection C of <br /> this section is served on a third-party record keeper, written notice of the summons shall <br /> be mailed to the taxpayer that his records are being summoned, at least fourteen (14) <br /> days prior to the date fixed in the summons as the day for the examination of the <br /> records. <br /> (3) Notice to the taxpayers required by this section is sufficient if it is mailed by certified <br /> mail to the last address of record with the Commission. <br /> F) (1) When the Commission or its designated representatives have the power to issue a <br /> summons for its own investigative or auditing purposes, then the Commission shall <br /> honor any reasonable request by the taxpayer to issue a summons on the jurisdiction in <br /> Independence County, Arkansas, for an order compelling the production of the <br /> summoned records. <br /> (2) Failure to comply with the order of the court for the production of records may be <br /> punished by the court as for contempt. <br /> G) (1) The cost of producing records of a third party required by a summons shall be borne by <br /> the taxpayer if he requests the summons to be issued. <br /> (2) If the Commission or its designated representatives initiate the summons for third-party <br /> records, the Commission shall bear the reasonable cost of producing the records. The <br /> Commission or its designated representatives may later assess the cost against any <br /> delinquent or deficient taxpayer as determined by the records. <br /> SECTION 14: Time limitations for assessments, collection, refunds and prosecution. <br /> A) Except as otherwise provided in this ordinance, no assessment of the A&P tax shall be made <br /> after the expiration of three (3) years from the date the return was required to be filed or the <br /> date the return was filed, whichever period expired later. The Commission shall not begin <br /> court proceedings after the expiration of the three-year period unless there has been a <br /> previous assessment for the collection of the tax. <br /> B) Upon written agreement of the Commission and the taxpayer, the time within which the <br /> Commission may make a final assessment, as provided herein, may be extended to a date <br /> mutually agreed upon in the written agreement. <br /> C) Where, before the expiration of the time prescribed for the assessment of the tax or of the <br /> extensions thereof, both the Commission and the taxpayer have consented in writing to an <br />