1.26 Ark. Code R. 51-813
All employees of the Department must keep all taxpayer information strictly confidential. This includes: information gained through an audit or investigation conducted by the State of Arkansas, any other state or the U.S. Government; information from any tax returns, reports, forms or other related documents filed with the State of Arkansas, any other state or the U.S. Government; and tax-related information provided in any other form from any other source whatsoever. The provisions of ACA 26-51-813 shall complement and be read in conjunction with those of ACA 26-18-303, which is the confidentiality statute of the Arkansas Tax Procedure Act. The provisions of both ACA 26-18-303 and ACA 26-51-813 shall be strictly interpreted to ensure the highest degree of taxpayer confidentiality.
1.26 Ark. Code R. 51-813