Code of Arkansas Rules Title 26 — Taxation
26 CAR § 9-110
Records retention — Time period
Official textcodeofarrules.arkansas.gov
All records required to be retained under this part shall be preserved for six (6) years pursuant to Arkansas Code § 26-18-506(b) unless the Secretary of the Department of Finance and Administration has provided in writing that the records are no longer required.
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