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006.05.307-26-51-813. CONFIDENTIALITY OF REPORTS AND RETURNS

AR ADC 006.05.307-26-51-813Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 307. Comprehensive Individual Income Tax Regulations (Refs & Annos)
Ark. Admin. Code 006.05.307-26-51-813
006.05.307-26-51-813. CONFIDENTIALITY OF REPORTS AND RETURNS
Currentness
1.26-51-813 Confidentiality - Generally
All employees of the Department must keep all taxpayer information strictly confidential. This includes: information gained through an audit or investigation conducted by the State of Arkansas, any other state or the U.S. Government; information from any tax returns, reports, forms or other related documents filed with the State of Arkansas, any other state or the U.S. Government; and tax-related information provided in any other form from any other source whatsoever. The provisions of ACA 26-51-813 shall complement and be read in conjunction with those of ACA 26-18-303, which is the confidentiality statute of the Arkansas Tax Procedure Act. The provisions of both ACA 26-18-303 and ACA 26-51-813 shall be strictly interpreted to ensure the highest degree of taxpayer confidentiality.
2.26-51-813 Confidentiality - Exceptions
Taxpayer information may be disclosed, but only to the extent necessary, under the following circumstances:
1. The taxpayer and the Department are involved in a proceeding, either administratively or judicially, involving any issue related to Arkansas' individual income tax;
2. To income tax officials of any other state or the U.S. Government if:
i) The taxpayer is required by the law of the other state or the U.S. Government to file an income tax return; and
ii) The other state or the U.S. Government have substantially the same confidentiality laws as the State of Arkansas.
3. To the Arkansas Attorney General or any other legal representatives of the State of Arkansas when the taxpayer and the Department are involved in an administrative or judicial proceeding (or such a proceeding is at least necessary and/or pending) involving any issue related to Arkansas' individual income tax;
4. To the Office of Child Support Enforcement (OCSE) with respect to a parent from whom OCSE is charged with collecting child support. However, only the following information may be disclosed: last known address; last known whereabouts; and last known employer. The Department will only allow OCSE to examine the parent's tax return (both personal and business) and will only provide any other tax-related information regarding the parent when specifically compelled to do so by order of the Arkansas Supreme Court or any Arkansas Chancery Court.
5. To the Arkansas Student Loan Authority or the Student Loan Guarantee Foundation of Arkansas with respect to any person from whom these agencies are charged with collecting a student loan indebtedness. However, only the following information may be disclosed: last known address; last known whereabouts; and last known employer. These agencies shall not be allowed to examine any tax returns or related documents filed with the Department.
6. To the State Department of Higher Education or any Arkansas public institution of higher education with respect to any person from whom these institutions are charged with collecting student indebtedness. However, only the following information may be disclosed: last known address; last known whereabouts; and last known employer. These institutions shall not be allowed to examine any tax returns or related documents filed with the Department.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.307-26-51-813, AR ADC 006.05.307-26-51-813
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