2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 18 - State Tax Procedure Generally
Subchapter 3 - Administration Generally
§ 26-18-311. Electronic tax administration policy

Universal Citation:
AR Code § 26-18-311 (2017)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
  • (a)
    • (1) The director may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means.
    • (2) It is the policy of the Department of Finance and Administration that:
      • (A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and
      • (B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.
  • (b) The director shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next ten (10) years while maintaining existing processing times for paper returns.
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