Browse Arkansas Code titles and sections
26-18-302. Preservation of records and copies.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-302. Preservation of records and copies.
(a)(1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof.
(2)(A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal.
(B) An authenticated copy is admissible in any court in this state under § 16-46-101.
(C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication.
(D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public.
(b)(1) The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law.
(2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault.
(3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof.
(c) If the secretary determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-302
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-18-302
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1d2fa81cf92482a4d598e35989792f52049bc177c064b36ae85a73ff6166f86a
Source location: content.xml paragraph 1696
Stored source content
26-18-302. Preservation of records and copies.
(a)(1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof.
(2)(A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal.
(B) An authenticated copy is admissible in any court in this state under § 16-46-101.
(C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication.
(D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public.
(b)(1) The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law.
(2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault.
(3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof.
(c) If the secretary determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
16-46-101. Recordation of certain certified copies — Photographic copies of business and public records.
(a)(1) The clerk of any court of record may record any certified copy of any instrument by attaching the certified copy to his or her record book so as to make the copy be and become a part of the record to the extent that the copy cannot be detached, and the copy shall be legally recorded when the attachment has been made by the clerk. This subdivision (a)(1) shall apply to plats, blueprints, and photostatic copies only.
(2)(A) The county recorders, municipal clerks and recorders, clerks of courts of record, and any public officers whose duty it is to make public records are authorized to use and employ an approved system of photographic recording, photostatic recording, microfilm, microcard, miniature photographic recording, optical disc, or other process which accurately reproduces or forms a durable medium for reproducing the original when provided with equipment necessary for such method of recording.
(B) When any document is recorded by the means prescribed by subdivision (a)(2)(A) of this section, the original may be destroyed unless the document is over fifty (50) years old and handwritten or its preservation is otherwise required by law.
(b)(1) If any business, institution, member of a profession or calling, or any department or agency of government, in the regular course of business or activity has kept or recorded any memorandum, writing, entry, print, representation, or combination thereof, of any act, transaction, occurrence, or event, and in the regular course of business has caused any or all of the same to be recorded, copied, or reproduced by any photographic, photostatic, microfilm, microcard, miniature photographic, optical disk, or other p
Source: Arkansas Code — historical release 78 (November 6, 2020) · 16-46-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 16-46-101. This identifies an authority to review, not proof of applicability.