Code of Arkansas Rules Title 26 — Taxation
26 CAR § 102-105
Substitute tax forms approval process
# (a)
# (1)
Complete Form AR9101, Letter of Intent to Abide by the Guidelines for the Use of Substitute and Reproduced Tax Forms.
# (2)
Mail Form AR9101 to the Individual Income Tax Section at the address shown on the form.
# (3)
Prepare your substitute tax forms in accordance with these guidelines.
# (4)
Submit your substitute tax forms to the Individual Income Tax Section for review before you distribute or release them or related products to customers or clients.
# (b)
# (1)
Substitute tax forms do not have to be sent to the Individual Income Tax Section for review in one (1) package.
# (2)
In fact, the Individual Income Tax Section encourages you to send small groups of substitute tax forms for review.
# (3)
This reduces the time it takes to review the substitute tax forms and respond.
# (c)
Also, when submitting substitute tax forms produced from multiple printers, clearly identify the printer they are produced from.
# (d)
Make corrections and revisions to substitute tax forms upon notification by the Individual Income Tax Section.
# (e)
Notify customers or clients of the minimum computer hardware required for use with your software that produces substitute tax forms.
Source: view the official text
In this chapter (8 sections)
- 102-101 · Introduction
- 102-102 · Companies and individuals who must get approval of substitute…
- 102-103 · Guidelines for preparing substitute tax forms
- 102-104 · Guidelines for preparing reproduced tax forms
- 102-105 · Substitute tax forms approval process
- 102-106 · Individual Income Tax Section procedures
- 102-107 · Consequences for not following the guidelines for the use of…
- 102-108 · How to contact the Individual Income Tax Section regarding…