The following definitions shall apply for the purposes of this part:

1. (1) "Confidential records" means public records which are not subject to disclosure under the Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq., including:

   1. (A) Income tax records;
   2. (B) Tax records of individual persons which are specifically protected by the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.; and
   3. (C) Driver’s license records which are specifically protected under the driver’s license laws;

2. (2)

   1. (A) "Disclosable records" means all public records and information maintained by the Department of Finance and Administration which are subject to disclosure pursuant to the Arkansas Freedom of Information Act of 1967, Arkansas Code § 25-19-101 et seq.

   2. (B) This includes all records regularly maintained by the Department of Finance and Administration except:

      1. (i) Income tax records;
      2. (ii) Other tax records of individual persons; and
      3. (iii) Driver’s license information;

3. (3) "Individual person" means a natural person and does not include:

   1. (A) Partnerships;
   2. (B) Trusts;
   3. (C) Corporations;
   4. (D) Organizations; or
   5. (E) Associations; and

4. (4)

   1. (A) "Public records" means writings, recorded sounds, films, tapes, or data compilations in any form required by law to be kept, or otherwise kept, and which constitute a record of the performance or lack of performance of official functions which are or should be carried out by the Department of Finance and Administration.
   2. (B) All records maintained in public offices or by public employees within the scope of their employment shall be presumed to be public records.