Ark. Code § 26-51-814

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-51-814 - Reports and returns - Preservation and destruction

All reports and returns required by the Income Tax Act of 1929, § 26-51-101 et seq., shall be preserved for three (3) years and thereafter until the Secretary of the Department of Finance and Administration orders them destroyed.

Amended by Act 2019, No. 910,§ 3749, eff. 7/1/2019.

Acts 1929, No. 118, Art. 8, § 40; Pope's Dig., § 14063; Acts 1983, No. 673, § 1; A.S.A. 1947, § 84-2046.