Code of Arkansas Rules Title 26 — Taxation
26 CAR § 34-105
Examination of records
Official textcodeofarrules.arkansas.gov
The Department of Finance and Administration is authorized under Arkansas Code § 26-18-305 of the Arkansas Tax Procedure Act to audit and examine taxpayer books and records to verify compliance with the provisions of Acts 2011, No. 757.
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In this chapter (5 sections)
- 34-101 · Definitions
- 34-102 · General provisions
- 34-103 · Procedural provisions
- 34-104 · Taxpayer assistance
- 34-105 · Examination of records