2.26 Ark. Code R. 51-813 - Confidentiality - Exceptions

Taxpayer information may be disclosed, but only to the extent necessary, under the following circumstances:

1. The taxpayer and the Department are involved in a proceeding, either administratively or judicially, involving any issue related to Arkansas' individual income tax;

2. To income tax officials of any other state or the U.S. Government if:

i) The taxpayer is required by the law of the other state or the U.S. Government to file an income tax return; and

ii) The other state or the U.S. Government have substantially the same confidentiality laws as the State of Arkansas.

3. To the Arkansas Attorney General or any other legal representatives of the State of Arkansas when the taxpayer and the Department are involved in an administrative or judicial proceeding (or such a proceeding is at least necessary and/or pending) involving any issue related to Arkansas' individual income tax;

4. To the Office of Child Support Enforcement (OCSE) with respect to a parent from whom OCSE is charged with collecting child support. However, only the following information may be disclosed: last known address; last known whereabouts; and last known employer. The Department will only allow OCSE to examine the parent's tax return (both personal and business) and will only provide any other tax-related information regarding the parent when specifically compelled to do so by order of the Arkansas Supreme Court or any Arkansas Chancery Court.

5. To the Arkansas Student Loan Authority or the Student Loan Guarantee Foundation of Arkansas with respect to any person from whom these agencies are charged with collecting a student loan indebtedness. However, only the following information may be disclosed: last known address; last known whereabouts; and last known employer. These agencies shall not be allowed to examine any tax returns or related documents filed with the Department.

6. To the State Department of Higher Education or any Arkansas public institution of higher education with respect to any person from whom these institutions are charged with collecting student indebtedness. However, only the following information may be disclosed: last known address; last known whereabouts; and last known employer. These institutions shall not be allowed to examine any tax returns or related documents filed with the Department.

Notes

2.26 Ark. Code R. 51-813