The Director of the Department of Finance and Administration and his or her agents are authorized and empowered to perform the duties necessary to comply with any pact or agreement with any other state or with the government of the United States as provided:
(1) Upon request of any state or government of the United States that is a party to a reciprocal pact or agreement with the State of Arkansas, the director and his or her agents are empowered to furnish such information from public or private records as may be requested by a state;
(2) The director and his or her agents in the performance of these duties are empowered to require any person, firm, or corporation to make records available to the director for examination and copying. These records shall be available to the director or his or her agents at all reasonable times;
(3) The director and his or her agents are empowered to question any person with reference to any matter involving Arkansas taxes or the taxes of any state or government of the United States with which the State of Arkansas may be a party to a pact or agreement for exchange of tax information if the state or government of the United States shall request assistance of the State of Arkansas in obtaining information. The director and his or her agents are empowered to take depositions or written sworn statements in the performance of these duties. All persons, firms, or corporations shall, upon demand of the director or his or her agents, supply full and accurate information. That information shall not be used against the person, firm, or corporation supplying the information in any grand jury investigation, indictment, or trial of any person, firm, or corporation involving violation of tax laws, it being the intent of this provision to comply fully with constitutional rights guaranteed to defendants which permit defendants to refrain from giving information or testimony against themselves;
(4) The director and his or her agents shall not be empowered to make arrests of persons in Arkansas charged with violating tax laws of other states, unless those persons shall have been charged in the courts of other states with such offenses and notices thereof, together with a certified copy of the charges, shall have been transmitted to the director. Any person so arrested shall be permitted to maintain all rights relative to extradition of prisoners.
Section: Previous 26-17-402 26-17-403 26-17-404 NextLast modified: November 15, 2016