Arkansas § 26-51-814 Reports and returns - Preservation and destruction

Arkansas Statutes

§ 26-51-814 — Reports and returns - Preservation and destruction

Arkansas § 26-51-814

Title26

This text of Arkansas § 26-51-814 (Reports and returns - Preservation and destruction) 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. § 26-51-814 (2026).

Text

All reports and returns required by the Income Tax Act of 1929, § 26-51-101 et seq., shall be preserved for three (3) years and thereafter until the Secretary of the Department of Finance and Administration orders them destroyed.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Amended by Act 2019, No. 910,§ 3749, eff. 7/1/2019. Acts 1929, No. 118, Art. 8, § 40; Pope's Dig., § 14063; Acts 1983, No. 673, § 1; A.S.A. 1947, § 84-2046.