Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-808 - FAILURE TO FILE RETURN OR INCLUDE INCOME
Rule 1.26-51-808(a)&(b) - Taxpayer Required to File Return or Amended Return
Current through Register Vol. 49, No. 9, September, 2024
The Department shall have the authority to require a taxpayer to file an Arkansas income tax return or an amended Arkansas income tax return under the following circumstances:
1. The taxpayer has failed to file a return; or
2. The taxpayer has failed, through error, to include items of taxable income in the taxpayer's return; or
3. The taxpayer has intentionally failed to include items of taxable income in the taxpayer's return.
A return or amended return filed under such circumstances must include all items of income received by the taxpayer during the tax year, whether or not such income is subject to Arkansas individual income tax.
