Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 8 - Tax Returns > § 26-51-814 - Reports and returns -- Preservation and destruction.

§ 26-51-814 - Reports and returns -- Preservation and destruction.

26-51-814. Reports and returns -- Preservation and destruction.

All reports and returns required by this act shall be preserved for three (3) years and thereafter until the Director of the Department of Finance and Administration orders them destroyed.