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26-21-115. Confidentiality and privacy protections with respect to model 1 sellers — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-21-115. Confidentiality and privacy protections with respect to model 1 sellers — Definitions.
(a) The purpose of this section is to set forth a policy to protect the confidentiality rights of all participants in the agreement system and the privacy interests of consumers who deal with model 1 sellers.
(b) As used in this section:
(1) “Anonymous data” means information that does not identify a person;
(2) “Confidential taxpayer information” means all information that is protected under Arkansas's laws, rules, and privileges; and
(3) “Personally identifiable information” means information that identifies a person.
(c) With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers.
(d) When any personally identifiable information that has been collected and retained is no longer required for the purposes of verifying the validity of an exemption, the personally identifiable information shall no longer be retained by the Department of Finance and Administration.
(e) When personally identifiable information regarding an individual is retained, the department shall provide reasonable access by such individual to his or her own information in the state's possession and a right to correct any inaccurately recorded information.
(f) If anyone other than the state or a person authorized by this state's law or the agreement seeks to discover personally identifiable information, a reasonable and timely effort to notify the individual indentified in the personally identifiable information of the request shall be made.
(g) The privacy policy in this section is subject to enforcement in the same manner as set out in § 26-18-30
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-21-115
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:26-21-115
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 16e6b5820d701158ba3cca4cb7c8c145eb68e2da1d398022ca7c2d98f3d62c4b
Source location: content.xml paragraph 3634
Stored source content
26-21-115. Confidentiality and privacy protections with respect to model 1 sellers — Definitions.
(a) The purpose of this section is to set forth a policy to protect the confidentiality rights of all participants in the agreement system and the privacy interests of consumers who deal with model 1 sellers.
(b) As used in this section:
(1) “Anonymous data” means information that does not identify a person;
(2) “Confidential taxpayer information” means all information that is protected under Arkansas's laws, rules, and privileges; and
(3) “Personally identifiable information” means information that identifies a person.
(c) With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifiable information of consumers.
(d) When any personally identifiable information that has been collected and retained is no longer required for the purposes of verifying the validity of an exemption, the personally identifiable information shall no longer be retained by the Department of Finance and Administration.
(e) When personally identifiable information regarding an individual is retained, the department shall provide reasonable access by such individual to his or her own information in the state's possession and a right to correct any inaccurately recorded information.
(f) If anyone other than the state or a person authorized by this state's law or the agreement seeks to discover personally identifiable information, a reasonable and timely effort to notify the individual indentified in the personally identifiable information of the request shall be made.
(g) The privacy policy in this section is subject to enforcement in the same manner as set out in § 26-18-303.
(h) All laws and rules regarding the collection, use, and maintenance of confidential taxpayer information remain fully applicable and binding.
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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.