---
type: "Bill"
title: "TO CLARIFY THE EFFECTIVE DATE OF FILING BY MAIL WITH THE TAX APPEALS COMMISSION; AND TO DECLARE AN EMERGENCY."
description: "TO CLARIFY THE EFFECTIVE DATE OF FILING BY MAIL WITH THE TAX APPEALS COMMISSION; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "SB 184"
citation: "Arkansas SB 184 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B. Johnson", "Eaves"]
version_count: 3
action_count: 20
vote_count: 2
first_action: "2023-01-31T14:21:50+00:00"
last_action: "2023-03-14T18:24:41+00:00"
source: "openstates"
source_identifier: "ocd-bill/b7e38dd2-b30f-4b99-90b1-79908de5825f"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "3f417c24955877c8752ab6ba8cbd2f5829a9f9b88f80fe5c1c8049cda0f740b1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ar"]
---

# Arkansas SB 184 (2023) — TO CLARIFY THE EFFECTIVE DATE OF FILING BY MAIL WITH THE TAX APPEALS COMMISSION; AND TO DECLARE AN EMERGENCY.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Act 251** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=251.pdf&ddBienniumSession=2023%2F2023R)
2. **Amendment S1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2023R%2FPublic%2FSB184-S1.pdf)
3. **SB 184** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/SB184.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **96–0** (pass) · lower
- Read the third time and passed. — **34–0** (pass) · upper

## Sponsors

- B. Johnson — primary (person)
- Eaves — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-31T14:21:50+00:00** Filed `introduction`
- **2023-01-31T15:24:33+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-02-15T19:26:54+00:00** Returned by the Committee with the recommendation that it Do Pass as amended, Amendment # 1 `committee-passage-favorable`
- **2023-02-16T17:29:18+00:00** Placed on second reading for purpose of amendment.
- **2023-02-16T17:29:25+00:00** Amendment # 1 read the first time, rules suspended, read the second time and adopted, ordered engrossed.
- **2023-02-16T19:02:05+00:00** REPORTED CORRECTLY ENGROSSED
- **2023-02-20T19:33:40+00:00** Read the third time and passed. `passage, reading-3`
- **2023-02-20T19:33:46+00:00** EMERGENCY CLAUSE ADOPTED
- **2023-02-20T19:33:54+00:00** Ordered immediately transmitted to the House.
- **2023-02-20T20:56:00+00:00** RECEIVED FROM THE SENATE
- **2023-02-20T23:28:27+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE `reading-1, reading-2, referral-committee`
- **2023-03-02T17:28:36+00:00** Returned by the Committee Do Pass `committee-passage`
- **2023-03-07T20:14:10+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-03-07T20:14:33+00:00** EMERGENCY CLAUSE ADOPTED
- **2023-03-07T20:14:41+00:00** Returned To the Senate as passed.
- **2023-03-07T21:53:57+00:00** Returned from the House as passed.
- **2023-03-07T21:54:04+00:00** ORDERED ENROLLED
- **2023-03-07T22:02:15+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2023-03-07T22:02:19+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2023-03-14T18:24:41+00:00** Notification that SB184 is now Act 251 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b7e38dd2-b30f-4b99-90b1-79908de5825f`. Confidence: reported (aggregated from official Arkansas legislature records).