Browse Arkansas Code titles and sections
26-18-311. Electronic tax administration policy.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-311. Electronic tax administration policy.
(a)(1) The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means.
(2) It is the policy of the Department of Finance and Administration that:
(A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and
(B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.
(b) The secretary shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next ten (10) years while maintaining existing processing times for paper returns.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-311
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-18-311
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f3441daff14d9611766eaae10da7287d4428131972493c8e8131ffdf7fb62ee8
Source location: content.xml paragraph 2158
Stored source content
26-18-311. Electronic tax administration policy.
(a)(1) The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means.
(2) It is the policy of the Department of Finance and Administration that:
(A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and
(B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.
(b) The secretary shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next ten (10) years while maintaining existing processing times for paper returns.
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