Ark. Code § 26-51-814

Current with legislation from 2024 effective through May 3, 2024.
Section 26-51-814 - Reports and returns - Preservation and destruction

All reports and returns required by the Income Tax Act of 1929, § 26-51-101 et seq., shall be preserved for three (3) years and thereafter until the Secretary of the Department of Finance and Administration orders them destroyed.

Ark. Code § 26-51-814

Amended by Act 2019, No. 910,§ 3749, eff. 7/1/2019.
Acts 1929, No. 118, Art. 8, § 40; Pope's Dig., § 14063; Acts 1983, No. 673, § 1; A.S.A. 1947, § 84-2046.