State and Local Collection Data
Ark. Code Ann. § 26-18-303 provides that the Department of Finance and Administration (DFA) is the official custodian of all records and files required by any state tax law to be filed with the Director of the Department of Finance and Administration. The tax records and files of Arkansas taxpayers are confidential and privileged and DFA is required to take all steps necessary to maintain their confidentiality. Any disclosures from the records and files maintained by DFA must be authorized in accordance with the provisions of Arkansas State Tax Procedures, Ark. Code Ann. § 26-18-101 et seq.