Arkansas Code Title 26, Subtitle 2, Chapter 18, Subchapter 3 - Administration Generally

• § 26-18-301 - Duties of Director.
  (a) The director shall: (1) Administer and enforce the provisions of every state tax law and when necessary shall promulgate and enforce the rules...
• § 26-18-302 - Preservation of Records and Copies.
  (a) (1) The director shall keep and permanently preserve the original of all official rules, regulations, decisions, and orders and the effective date thereof....
• § 26-18-303 - Records Confidential and Privileged -- Exceptions.
  (a) (1) The Director of the Department of Finance and Administration is the official custodian of all records and files required by any state...
• § 26-18-304 - Bonds.
  (a) Any bond required by any state tax law shall be subject to the approval of the director as to form, sufficiency, value, amount,...
• § 26-18-305 - Examinations and Investigations.
  (a) (1) (A) In the administration of any state tax law, the director, for the purpose of determining the accuracy of a return or...
• § 26-18-306 - Time Limitations for Assessments, Collection, Refunds, and Prosecution. [Effective Until October 1, 2015.]
  (a) (1) Except as otherwise provided in this chapter, no assessment of any tax levied under the state tax law shall be made after...
• § 26-18-307 - Notice Requirements.
  (a) (1) The director shall give a taxpayer notice of any assessment, demand, decision, or hearing before the director which directly involves that taxpayer....
• § 26-18-308 - Disposition of Revenues.
  All taxes, interest, penalties, and court costs received by the director under any state tax law, unless otherwise specified in this chapter, shall be...
• § 26-18-309 - Defense of Director in Civil Suits.
  When the director is a defendant in a civil suit which seeks to recover damages from him or her personally resulting from any action...
• § 26-18-310 - Director's Authority.
  (a) The director may accept payment of any state or local tax or fee by credit card when he or she determines that credit...
• § 26-18-311 - Electronic Tax Administration Policy.
  (a) (1) The director may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the...
• § 26-18-312 - Signatures on Electronic Forms.
  (a) The Director of the Department of Finance and Administration shall develop procedures for the acceptance of signatures on state tax returns or reports...
• § 26-18-313 - Standard of Proof for Exemptions, Deductions, and Credits. [Effective Until October 1, 2015.]
  The standard of proof for a taxpayer to establish facts to support a claim for a tax exemption, tax deduction, or tax credit is...
• § 26-18-314 - Transparency. [Effective October 1, 2015.].
  (a) (1) A written legal opinion issued by the director on or after January 1, 2016, shall be posted on the Arkansas.gov website. (2)...

Last modified: November 15, 2016