1. (a) Nonresident members who elect to file an affidavit (Form AR4PT) agreeing to be subject to the personal jurisdiction of the Department of Finance and Administration and the courts of Arkansas for the purpose of determining and collecting any Arkansas taxes, including estimated tax payments, and any related interest and penalties, must remit the affidavit to the appropriate pass-through entity.

2. (b) The pass-through entity is to retain the affidavit and file the following information with the department by the due date of the required annual tax return of the pass-through entity:

   1. (1) Content.

      1. (A) The name, address, and Social Security number or federal identification number of the nonresident member having a signed Form AR4PT.
      2. (B) All pass-through entities are required to file the nonresident member withholding exemption affidavit information on a diskette or CD with the Withholding Tax Branch of the Individual Income Tax Section of the Department of Finance and Administration;

   2. (2) Format.

      1. (A) The format for filing the diskette or CD will be in either a spreadsheet format (such as Excel) or a database format (such as Access).
      2. (B) The final format will be posted on the department’s withholding tax website by December 15, 2006; and

   3. (3) Waiver.

      1. (A) A pass-through entity may obtain a waiver from the diskette or CD filing requirement if the pass-through entity can demonstrate that a hardship would result if it were required to file on a diskette or CD.
      2. (B) Direct waiver requests to the Withholding Tax Branch.

Codification Notes: “CD” means compact disc.