Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-806 - FILING RETURNS
Rule 2.26-51-806(b)(1) - Substitute Forms

Universal Citation: AR Admin Rules 2.26-51-806(b)(1)
Current through Register Vol. 49, No. 9, September, 2024

To ensure accurate, uniform, and efficient processing of tax information, any substitute tax forms must be preapproved in writing, before use, by the manager of the Corporation Income Tax Section. A substitute tax form is any tax return, schedule, statement or declaration (including any commercially or electronically reproduced versions) for which the Department has prescribed a certain format and which is not an exact reproduction or copy of such format. Any substitute tax forms filed with the Department, for which prior written approval from the Corporation Income Tax Section was not obtained, may be categorized by the Department as an incomplete filing. Approval requests should be submitted to the manager of the Section at the address listed in 1. 26-51-806(b)(1). Other references: ACA 26-18-301(c) and 26-51-904.

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