1.26 Ark. Code R. 51-806(b)(1)
When a taxpayer requests that the Department send the taxpayer a tax return or related form, such as through the mail or via facsimile transmission, the Department must make a good faith effort to comply with all such requests that are reasonable, even though the Department has no legal obligation or duty to deliver tax returns or forms to taxpayers via public or private carrier. However, it is ultimately the taxpayer's responsibility to obtain, properly complete and file all Arkansas individual income tax returns and related forms required by Arkansas law to be completed and filed. A taxpayer may not avoid responsibility for any tax, penalty or interest properly due the State of Arkansas merely because the Department did not send the taxpayer the appropriate return or forms, even where personnel of the Department advised the taxpayer that such return or forms would be sent by the Department to the taxpayer.
1.26 Ark. Code R. 51-806(b)(1)