{"data":{"id":"us-ar/ark.-code-ann.-26-18-311","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-311","heading":"Electronic tax administration policy","body":"(a) (1) The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means. (2) It is the policy of the Department of Finance and Administration that: (A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and (B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns. (b) The secretary shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next ten (10) years while maintaining existing processing times for paper returns. Acts 1999, No. 1126, § 2.\n\n(a) (1) The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means. (2) It is the policy of the Department of Finance and Administration that: (A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and (B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.\n\n(1) The Secretary of the Department of Finance and Administration may promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means.\n\n(2) It is the policy of the Department of Finance and Administration that: (A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and (B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.\n\n(A) Paperless filing should be the preferred and most convenient means of filing state tax and information returns; and\n\n(B) The department should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.\n\n(b) The secretary shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next ten (10) years while maintaining existing processing times for paper returns.","path":["AR Code","Title 26","Chapter 18","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"fc3b1f33baded3bdf4d53bf157eb51af69efaa7daac454ba1acd0ac3e7695d38","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-310","next":"us-ar/ark.-code-ann.-26-18-312","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}