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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115)
Chapter 18 - STATE TAX PROCEDURE GENERALLY (§§ 26-18-101 — 26-18-1120)
Subchapter 3 - ADMINISTRATION GENERALLY (§§ 26-18-301 — 26-18-314)
Section 26-18-302 - Preservation of records and copies
Universal Citation:
AR Code § 26-18-302 (2023)
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
- (a)
- (1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof.
- (2)
- (A) A copy of a rule, decision, or order made by the secretary 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 secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication.
- (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public.
- (b)
- (1) The secretary 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 secretary determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method.
Amended by Act 2019, No. 910,§ 3611, eff. 7/1/2019.
Acts 1979, No. 401, § 5; A.S.A. 1947, § 84-4705.
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