Preservation of records by taxpayers
Ark. Code Ann. § 26-18-506
Preservation of records by taxpayers
Known as the Arkansas Tax Procedure Act
The act spans §§ 26–26 (79 sections).
Applied in 1 court decision — leading case Weiss v. Best Enterprises, Inc. (1996)
Most recently applied in Weiss v. Best Enterprises, Inc. (March 1996)
Acts 1979, No. 401, § 11; A.S.A. 1947, § 84-4711.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.