There Is a Newer Version of this Section
  1. 2023 Arkansas Code
  2. 2020 Arkansas Code
  3. 2019 Arkansas Code
  4. 2018 Arkansas Code (here)
  5. View All Versions
View Our Newest Version Here

2018 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 (2018)
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.
Previous Next

  • (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.

Previous Next
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.