---
type: "Bill"
title: "TO AMEND THE APPOINTMENT PROCEDURE FOR THE TAX APPEALS COMMISSION TO PROVIDE FOR THE FILLING OF VACANCIES ON THE COMMISSION; AND TO DECLARE AN EMERGENCY."
description: "TO AMEND THE APPOINTMENT PROCEDURE FOR THE TAX APPEALS COMMISSION TO PROVIDE FOR THE FILLING OF VACANCIES ON THE COMMISSION; AND TO DECLARE AN EMERGENCY."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2023"
identifier: "SB 185"
citation: "Arkansas SB 185 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["B. Johnson", "Eaves"]
version_count: 3
action_count: 27
vote_count: 3
first_action: "2023-01-31T14:27:16+00:00"
last_action: "2023-03-24T16:16:34+00:00"
source: "openstates"
source_identifier: "ocd-bill/b50c3446-382d-4c85-8186-d3066c33496d"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "3090854f7d0549a81f081301e5ef094a3ce90780c203f82162b0bea56a4d895e"
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 185 (2023) — TO AMEND THE APPOINTMENT PROCEDURE FOR THE TAX APPEALS COMMISSION TO PROVIDE FOR THE FILLING OF VACANCIES ON THE COMMISSION; AND TO DECLARE AN EMERGENCY.

## Version chain

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

1. **Act 346** (committee substitute) — [source](http://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2023R%2FPublic%2F&file=346.pdf&ddBienniumSession=2023%2F2023R)
2. **Amendment H1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FAMEND%2F2023R%2FPublic%2FSB185-H1.pdf)
3. **SB 185** (committee substitute) — [source](https://www.arkleg.state.ar.us/assembly/2023/2023R/Bills/SB185.pdf)

## Votes

- Read the third time and passed. — **35–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **93–0** (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.

- **2023-01-31T14:27:16+00:00** Filed `introduction`
- **2023-01-31T15:24:50+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2023-02-15T19:25:55+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2023-02-16T17:32:38+00:00** Read the third time and passed. `passage, reading-3`
- **2023-02-16T17:32:43+00:00** EMERGENCY CLAUSE ADOPTED
- **2023-02-16T17:32:49+00:00** Ordered immediately transmitted to the House.
- **2023-02-16T19:17:04+00:00** RECEIVED FROM THE SENATE
- **2023-02-16T22:37:41+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`
- **2023-03-07T17:05:59+00:00** Returned by the Committee with the recommendation that it do pass as amended 1 `committee-passage`
- **2023-03-08T14:32:07+00:00** Placed on second reading for the purpose of amendment.
- **2023-03-08T14:32:09+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2023-03-08T16:38:24+00:00** REPORTED CORRECTLY ENGROSSED
- **2023-03-09T18:00:14+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2023-03-09T18:00:17+00:00** EMERGENCY CLAUSE ADOPTED
- **2023-03-09T18:00:28+00:00** Returned To Senate as passed, as amended # 1
- **2023-03-09T19:47:38+00:00** Returned From the House as passed, as amended # 1
- **2023-03-09T19:47:48+00:00** Re-referred to REVENUE & TAX - SENATE `referral-committee`
- **2023-03-15T18:36:43+00:00** Returned by the Committee with the recommendation that it Do Pass concur in House Amendment No. 1 `committee-passage-favorable`
- **2023-03-16T17:00:32+00:00** Placed on second reading for purpose of amendment.
- **2023-03-16T17:00:41+00:00** House Amendment No. 1 read first time, rule suspended, read second time and concurred in.
- **2023-03-16T17:00:51+00:00** Rules suspended.
- **2023-03-16T17:01:02+00:00** Read the third time and passed. `passage, reading-3`
- **2023-03-16T17:01:12+00:00** EMERGENCY CLAUSE ADOPTED
- **2023-03-16T17:01:20+00:00** ORDERED ENROLLED
- **2023-03-16T21:32:30+00:00** Reported correctly enrolled and ordered delivered to the Governor.
- **2023-03-16T21:32:32+00:00** DELIVERED TO GOVERNOR. `executive-receipt`
- **2023-03-24T16:16:34+00:00** Notification that SB185 is now Act 346 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b50c3446-382d-4c85-8186-d3066c33496d`. Confidence: reported (aggregated from official Arkansas legislature records).