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26-51-816. Signature document.
Arkansas Code — all titles (historical 2020) · legal_authorities
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:
(1) Form W-2;
(2) Form 1099;
(3) Form AR1000EC;
(4) Form AR1000DC;
(5) Form AR1000RC5; and
(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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-816
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:26-51-816
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f7300dff3502c740949fa70c2d9af620904f8cdd1470a27a394e529c5c8249dd
Source location: content.xml paragraph 14679
Stored source content
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:
(1) Form W-2;
(2) Form 1099;
(3) Form AR1000EC;
(4) Form AR1000DC;
(5) Form AR1000RC5; and
(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.
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