Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-18-306 - TIME LIMITATIONS FOR ASSESSMENTS, COLLECTION, REFUNDS AND PROSECUTION
Rule 1.26-18-306(i)(2) - Time Limitation on Refunds and "Verified Claim" for Credit

In the case of a taxpayer who fails to file a return, underreports his income by twenty five percent (25%) or more, or fails to notify the director of any change or correction by the Internal Revenue Service, no amended return or verified claim for credit or refund will be allowed after 3 years from the date the original return or the notification of change by the Internal Revenue Service was originally due.