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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

Ark. Code Ann. § 26-51-816: Signature document

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 51
  4. Subchapter 8

(a) The Secretary of the Department of Finance and Administration may require the originator, transmitter, or paid preparer of an electronically filed Arkansas income tax return to retain the signature document, form AR8453, as well as all other forms and schedules which support the return. (b) Supporting forms and schedules which should be attached to the signature document include, but are not limited to, the following: (1) Form W-2; (2) Form 1099; (3) Form AR1000EC; (4) Form AR1000DC; (5) Form AR1000RC5; and (6) Any other documents or schedules that require the taxpayer's signature. (c) The signature document and all supporting documents for an electronically filed Arkansas return must be made available for inspection by the secretary upon the secretary's request. (d) The secretary may promulgate rules for the proper enforcement of this section. Amended by Act 2019, No. 315,§ 2973, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3751, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3750, eff. 7/1/2019. Acts 1999, No. 1132, § 7.

(a) The Secretary of the Department of Finance and Administration may require the originator, transmitter, or paid preparer of an electronically filed Arkansas income tax return to retain the signature document, form AR8453, as well as all other forms and schedules which support the return.

(b) Supporting forms and schedules which should be attached to the signature document include, but are not limited to, the following: (1) Form W-2; (2) Form 1099; (3) Form AR1000EC; (4) Form AR1000DC; (5) Form AR1000RC5; and (6) Any other documents or schedules that require the taxpayer's signature.

(1) Form W-2;

(2) Form 1099;

(3) Form AR1000EC;

(4) Form AR1000DC;

(5) Form AR1000RC5; and

(6) Any other documents or schedules that require the taxpayer's signature.

(c) The signature document and all supporting documents for an electronically filed Arkansas return must be made available for inspection by the secretary upon the secretary's request.

(d) The secretary may promulgate rules for the proper enforcement of this section.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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