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26-18-810. Disclosure or use of information by preparers of returns.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-810. Disclosure or use of information by preparers of returns.
(a) Imposition of Penalty. If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax administered under this chapter, or when any person who, for compensation prepares any such return for any other person, and who:
(1) Discloses any information furnished to him or her for, or in connection with, the preparation of any such return; or
(2) Uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).
(b) Subsection (a) of this section shall not apply to a disclosure of information if such disclosure is made either:
(1) Pursuant to any other provision of this subchapter;
(2) Pursuant to an order of a court; or
(3) For quality or peer reviews, which are conducted under the auspices of the American Institute of Certified Public Accountants or the United States Securities and Exchange Commission.
(c) Subsection (a) of this section shall be in addition to the provisions of § 26-18-303.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-810
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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Stable record: arkansas_code:legal_authorities:26-18-810
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 9797e7189fa3e7d442ab09bdfd420f46afea0860e7e19c6fb44a87a98d05a5e2
Source location: content.xml paragraph 2984
Stored source content
26-18-810. Disclosure or use of information by preparers of returns.
(a) Imposition of Penalty. If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax administered under this chapter, or when any person who, for compensation prepares any such return for any other person, and who:
(1) Discloses any information furnished to him or her for, or in connection with, the preparation of any such return; or
(2) Uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).
(b) Subsection (a) of this section shall not apply to a disclosure of information if such disclosure is made either:
(1) Pursuant to any other provision of this subchapter;
(2) Pursuant to an order of a court; or
(3) For quality or peer reviews, which are conducted under the auspices of the American Institute of Certified Public Accountants or the United States Securities and Exchange Commission.
(c) Subsection (a) of this section shall be in addition to the provisions of § 26-18-303.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-303. Records confidential and privileged — Exceptions. [Effective until May 1, 2021.]
(a)(1) The Secretary of the Department of Finance and Administration is the official custodian of all records and files required by any state tax law to be filed with the Secretary of the Department of Finance and Administration and is required to take all steps necessary to maintain their confidentiality.
(2)(A)(i) Except as otherwise provided by this chapter, the records and files of the Secretary of the Department of Finance and Administration concerning the administration of any state tax law are confidential and privileged.
(ii) These records and files and any information obtained from these records or files or from any examination or inspection of the premises or property of any taxpayer shall not be divulged or disclosed by the Secretary of the Department of Finance and Administration or any other person who may have obtained these records and files.
(B) It is the specific intent of this chapter that all tax returns, audit reports, and information pertaining to any tax returns, whether filed by individuals, corporations, partnerships, or fiduciaries, shall not be subject to the provisions of the Freedom of Information Act of 1967, § 25-19-101 et seq.
(b) The provisions against disclosures shall not apply to the following:
(1) Publication of statistics by the Secretary of the Department of Finance and Administration classified to prevent the identification of a particular taxpayer;
(2) Use of the information in records filed under any state tax law by the Secretary of the Department of Finance and Administration when conducting any audit or investigation of any taxpayer in regard to any state tax;
(3)(A) Disclosure of information to the Attorney General of t
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-303
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 26-18-303. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-303. Records confidential and privileged — Exceptions. [Effective May 1, 2021.]
(a)(1) The Secretary of the Department of Finance and Administration is the official custodian of all records and files required by any state tax law to be filed with the Secretary of the Department of Finance and Administration and is required to take all steps necessary to maintain their confidentiality.
(2)(A)(i) Except as otherwise provided by this chapter, the records and files of the Secretary of the Department of Finance and Administration concerning the administration of any state tax law are confidential and privileged.
(ii) These records and files and any information obtained from these records or files or from any examination or inspection of the premises or property of any taxpayer shall not be divulged or disclosed by the Secretary of the Department of Finance and Administration or any other person who may have obtained these records and files.
(B) It is the specific intent of this chapter that all tax returns, audit reports, and information pertaining to any tax returns, whether filed by individuals, corporations, partnerships, or fiduciaries, shall not be subject to the provisions of the Freedom of Information Act of 1967, § 25-19-101 et seq.
(b) The provisions against disclosures shall not apply to the following:
(1) Publication of statistics by the Secretary of the Department of Finance and Administration classified to prevent the identification of a particular taxpayer;
(2) Use of the information in records filed under any state tax law by the Secretary of the Department of Finance and Administration when conducting any audit or investigation of any taxpayer in regard to any state tax;
(3)(A) Disclosure of information to the Attorney General of this st
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-303
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 26-18-303. This identifies an authority to review, not proof of applicability.