{"data":{"id":"us-ar/ark.-code-ann.-26-51-814","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-814","heading":"Reports and returns - Preservation and destruction","body":"All reports and returns required by the Income Tax Act of 1929, § 26-51-101 et seq., shall be preserved for three (3) years and thereafter until the Secretary of the Department of Finance and Administration orders them destroyed.","path":["AR Code","Title 26","Chapter 51","Subchapter 8"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"77c7f5181441cfe53b438f3c214d84b120b1ea42969b681b971a4b9eb8754f2a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-813","next":"us-ar/ark.-code-ann.-26-51-815"},"notice":"GroundRules: Original legal text. Not legal advice."}