Section 26-51-816 - Signature document(a) The Secretary of the Department of Finance and Administration may require the originator, transmitter, or paid preparer of an electronically filed Arkansas income tax return to retain the signature document, form AR8453, as well as all other forms and schedules which support the return.(b) Supporting forms and schedules which should be attached to the signature document include, but are not limited to, the following:(6) Any other documents or schedules that require the taxpayer's signature.(c) The signature document and all supporting documents for an electronically filed Arkansas return must be made available for inspection by the secretary upon the secretary's request.(d) The secretary may promulgate rules for the proper enforcement of this section.Amended by Act 2019, No. 315,§ 2973, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 3751, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 3750, eff. 7/1/2019.Acts 1999, No. 1132, § 7.