Arkansas § 26-18-302 Preservation of records and copies

Arkansas Statutes

§ 26-18-302 — Preservation of records and copies

Arkansas § 26-18-302

Title26

This text of Arkansas § 26-18-302 (Preservation of records and copies) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-18-302 (2026).

Text

(a)(1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof.

(2)(A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal.

(B)An authenticated copy is admissible in any court in this state under § 16-46-101 .

(C)The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication.

(D)Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public.

(b)(1) The secretary may microfilm any returns, reports, records, or documents received or issued by him

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(a) (1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof. (2) (A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal. (B) An authenticated copy is admissible in any court in this state under § 16-46-101 . (C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication. (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public. (b) (1) The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law. (2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault. (3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof. (c) If the secretary determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method.