Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-18-506 - PRESERVATION OF RECORDS BY TAXPAYER
Rule 1.26-18-506(b) - Type of Records and Time Period
Universal Citation: AR Admin Rules 1.26-18-506(b)
Current through Register Vol. 49, No. 9, September, 2024
The taxpayer is required to keep and maintain all records that are necessary to reconcile the amount of tax due or to prove the accuracy of any return. These records must be preserved for six (6) years after a return is filed and are subject to examination by the director at any reasonable time.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
