Code of Arkansas Rules Title 26 — Taxation
26 CAR § 9-101
Purpose
Official textcodeofarrules.arkansas.gov
# (a)
The purpose of this part is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under the Arkansas Tax Procedure Act (codified at Arkansas Code § 26-18-101 et seq.).
# (b)
It is also the purpose of this part to address these requirements where all or a part of the taxpayer's records are received, created, maintained, or generated through various computer, electronic, and imaging processes and systems.
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In this chapter (10 sections)
- 9-101 · Purpose
- 9-102 · Definitions
- 9-103 · Recordkeeping requirements — General
- 9-104 · Recordkeeping requirements — Machine-sensible records
- 9-105 · Records maintenance requirements
- 9-106 · Access to machine-sensible records
- 9-107 · Taxpayer responsibility and discretionary authority
- 9-108 · Alternative storage media
- 9-109 · Effect on hard-copy recordkeeping requirements
- 9-110 · Records retention — Time period