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2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 3 - Administration Generally
§ 26-18-302. Preservation of records and copies
Universal Citation:
AR Code § 26-18-302 (2017)
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
- (a)
- (1) The director shall keep and permanently preserve the original of all official rules, regulations, decisions, and orders and the effective date thereof.
- (2)
- (A) A copy of a rule, regulation, decision, or order made by the director in the administration of any state tax law may be authenticated under his or her official seal.
- (B) An authenticated copy is admissible in any court in this state under § 16-46-101.
- (C) The director may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication.
- (D) Under no circumstances shall the director furnish copies of records which may by law be prohibited from being made public.
- (b)
- (1) The director may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law.
- (2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault.
- (3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof.
- (c) If the director determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method.
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