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As used in this subchapter, “book” means either paper or computer storage and retrieval of tax information.
Structure Arkansas Code
Arkansas Code
Title 26 - Taxation
Subtitle 4 - Collection and Enforcement
Chapter 35 - Collection and Payment of Taxes Generally
Subchapter 10 - Records and Forms
§ 26-35-1004. Tax receipt form
§ 26-35-1005. Definition