26 CAR § 1-102 – Requests

(a)
1. (1) Requests for tax incentive information shall designate:
  1. (A) The type of tax credit, rebate, discount, or commission for the collection of tax; and
  2. (B) If available, the name of the taxpayer and permit number.
2. (2) The request should specify the time period, or reporting period, of the information requested.
3. (3) Requests for information shall be limited to information reported during the thirty-six (36) months preceding the request.
(b) Requests must be in writing, addressed to the: Commissioner of Revenue P. O. Box 1272, Room 2440 Little Rock, Arkansas 72203.
(c) The Commissioner of Revenue shall stamp or otherwise mark each request "Received", noting the date of receipt.
(d) The Office of Tax Administration in the Revenue Division shall process requests for information.