Code of Arkansas Rules Title 26 — Taxation
26 CAR § 9-106
Access to machine-sensible records
# (a)
The manner in which the Secretary of the Department of Finance and Administration is provided access to machine-sensible records as required in 26 CAR § 9-103(b) of this part may be satisfied through a variety of means that shall take into account a taxpayer's facts and circumstances through consultation with the taxpayer.
# (b)
Such access will be provided in one (1) or more of the following manners:
# (1)
The taxpayer may arrange to provide the secretary with the hardware, software, and personnel resources to access the machine-sensible records;
# (2)
The taxpayer may arrange for a third party to provide the hardware, software, and personnel resources necessary to access the machine-sensible records;
# (3)
The taxpayer may convert the machine-sensible records to a standard record format specified by the secretary, including copies of files, on a magnetic medium that is agreed to by the secretary; or
# (4)
The taxpayer and the secretary may agree on other means of providing access to the machine-sensible records.
Source: view the official text
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