Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 35 - Collection and Payment of Taxes Generally > Subchapter 10 - Records and Forms > § 26-35-1005 - Definition.

§ 26-35-1005 - Definition.

26-35-1005. Definition.

As used in this subchapter, "book" means either paper or computer storage and retrieval of tax information.