26-18-506 - 1(b) - Type of Records and Time Period
Ark. Code R. 26-18-506 - 1(b) (1997)
in: 26-18-506 - 1(b) - Type of Records and Time Period
The taxpayer is required to keep and maintain all records that are necessary to reconcile the amount of tax due or to prove the accuracy of any return. These records must be preserved for six (6) years after a return is filed and are subject to examination by the director at any reasonable time.
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