# Ark. Code Ann. § 26-18-302: Preservation of records and copies > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-302 ## Section - **Citation:** Ark. Code Ann. § 26-18-302 - **Heading:** Preservation of records and copies - **Jurisdiction:** Arkansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** AR Code / Title 26 / Chapter 18 / Subchapter 3 / Section 26-18-302 ## Text (a) (1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof. (2) (A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal. (B) An authenticated copy is admissible in any court in this state under § 16-46-101 . (C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication. (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public. (b) (1) The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law. (2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault. (3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof. (c) If the secretary determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method. Amended by Act 2019, No. 910,§ 3611, eff. 7/1/2019. Acts 1979, No. 401, § 5; A.S.A. 1947, § 84-4705. (a) (1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof. (2) (A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal. (B) An authenticated copy is admissible in any court in this state under § 16-46-101 . (C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication. (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public. (1) The Secretary of the Department of Finance and Administration shall keep and permanently preserve the original of all official rules, decisions, and orders and the effective date thereof. (2) (A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal. (B) An authenticated copy is admissible in any court in this state under § 16-46-101 . (C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication. (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public. (A) A copy of a rule, decision, or order made by the secretary in the administration of any state tax law may be authenticated under his or her official seal. (B) An authenticated copy is admissible in any court in this state under § 16-46-101 . (C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication. (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public. e tax law may be authenticated under his or her official seal. (B) An authenticated copy is admissible in any court in this state under § 16-46-101 . (C) The secretary may charge a reasonable fee, not to exceed five dollars ($5.00), to cover the cost of authentication. (D) Under no circumstances shall the secretary furnish copies of records which may by law be prohibited from being made public. (b) (1) The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law. (2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault. (3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof. (1) The secretary may microfilm any returns, reports, records, or documents received or issued by him or her in the administration of any state tax law. (2) The microfilm records shall be properly indexed for easy retrieval, and one (1) copy shall be placed in a fireproof vault. (3) These records are admissible as evidence in any court in this state under § 16-46-101 and shall have the same weight and force as the original thereof. (c) If the secretary determines that a method for the reproduction of records is more practicable than the use of microfilm, he or she may use that method. Amended by Act 2019, No. 910,§ 3611, eff. 7/1/2019. Acts 1979, No. 401, § 5; A.S.A. 1947, § 84-4705. ## Nearby sections - [Ark. Code Ann. § 26-18-301 Duties of secretary](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-301.md) - [Ark. Code Ann. § 26-18-302 Preservation of records and copies](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-302.md) - [Ark. Code Ann. § 26-18-303 Records confidential and privileged - Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-303.md) - [Ark. Code Ann. § 26-18-304 Bonds](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-304.md) - [Ark. Code Ann. § 26-18-305 Examinations and investigations](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-305.md) - [Ark. Code Ann. § 26-18-306 Time limitations for assessments, collection, refunds, and prosecution](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-306.md) - [Ark. Code Ann. § 26-18-307 Notice requirements](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-307.md) - [Ark. Code Ann. § 26-18-308 Disposition of revenues](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-308.md) - [Ark. Code Ann. § 26-18-309 Defense of secretary in civil suits](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-309.md) - [Ark. Code Ann. § 26-18-310 Secretary's authority](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-310.md) - [Ark. Code Ann. § 26-18-311 Electronic tax administration policy](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-311.md) - [Ark. Code Ann. § 26-18-312 Signatures on electronic forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-312.md) - [Ark. Code Ann. § 26-18-313 Construction - Standard of proof for exemptions, deductions, and credits](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-313.md) - [Ark. Code Ann. § 26-18-314 Transparency](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-314.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C18_S3_S26-18-302. 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