Ark. Code R. 26-51-808 - 1(a)&(b) (1997) - Taxpayer Required to File Return or Amended Return

The Department shall have the authority torequire a taxpayer to file an Arkansas income tax return or an amended Arkansas income tax return under the following circumstances:

1. The taxpayer has failed to file a return; or

2. The taxpayer has failed, through error, to include items of taxable income in the taxpayer's return; or

3. The taxpayer has intentionally failed to include items of taxable income in the taxpayer's return.

A return or amended return filed under such circumstancesmust include all items of income received by the taxpayer during the tax year, whether or not such income is subject to Arkansas individual income tax.