Arkansas § 26-73-109 Tax information exchange agreements

Arkansas Statutes

§ 26-73-109 — Tax information exchange agreements

Arkansas § 26-73-109

Title26

This text of Arkansas § 26-73-109 (Tax information exchange agreements) 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. § 26-73-109 (2026).

Text

(a)(1) (A) In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government may enter into exchange of tax information agreements with the:

(i)Internal Revenue Service;

(ii)Secretary of the Department of Finance and Administration; or (iii) Tax administrator of another state or political subdivision.

(B)Any such information exchanged shall be utilized solely for the purpose of enforcing tax laws.

(2)In all other matters concerning the release of tax information, including its release to law enforcement agencies, the local government shall be governed by state law in the same manner as is the secretary.

(b)Any person who sells or unlawfully divulges to another person or organization any information acquired through t

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(a) (1) (A) In order to promote the expeditious and effective collection of any tax levied under authority of this subchapter, a local government may enter into exchange of tax information agreements with the: (i) Internal Revenue Service; (ii) Secretary of the Department of Finance and Administration; or (iii) Tax administrator of another state or political subdivision. (B) Any such information exchanged shall be utilized solely for the purpose of enforcing tax laws. (2) In all other matters concerning the release of tax information, including its release to law enforcement agencies, the local government shall be governed by state law in the same manner as is the secretary. (b) Any person who sells or unlawfully divulges to another person or organization any information acquired through the collection of a tax levied under authority of this subchapter is guilty of a Class A misdemeanor and subject to the penalties therefor as defined in the Arkansas Criminal Code.

Legislative History

Amended by Act 2019, No. 910,§ 4365, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4364, eff. 7/1/2019. Acts 1977, No. 942, § 9; A.S.A. 1947, § 17-2008.