(a) Confidentiality — Generally — Arkansas Code § 26-51-813.

1. (1) All employees of the Department of Finance and Administration must keep all taxpayer information strictly confidential.

2. (2) This includes:

   1. (A) Information gained through an audit or investigation conducted by:

(i) The State of Arkansas;

1. (ii) Any other state; or

   1. (iii) The United States Government;

   2. (B) Information from any tax returns, reports, forms, or other related documents filed with:

      1. (i) The State of Arkansas;
      2. (ii) Any other state; or
      3. (iii) The United States Government; and
   3. (C) Tax-related information provided in any other form from any other source whatsoever.
2. (3) The provisions of Arkansas Code § 26-51-813 shall complement and be read in conjunction with those of Arkansas Code § 26-18-303, which is the confidentiality statute of the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.
3. (4) The provisions of both Arkansas Code §§ 26-18-303 and 26-51-813 shall be strictly interpreted to ensure the highest degree of taxpayer confidentiality.

(b) Confidentiality — Exceptions — Arkansas Code § 26-51-813. Taxpayer information may be disclosed, but only to the extent necessary, under the following circumstances:

1. (1) The taxpayer and the department are involved in a proceeding, either administratively or judicially, involving any issue related to Arkansas’s individual income tax;

2. (2) To income tax officials of any other state or the United States Government if:

   1. (A) The taxpayer is required by the law of the other state or the United States Government to file an income tax return; and
   2. (B) The other state or the United States Government has substantially the same confidentiality laws as the State of Arkansas;
3. (3) To the Attorney General or any other legal representatives of the State of Arkansas when the taxpayer and the department are involved in an administrative or judicial proceeding (or such a proceeding is at least necessary and/or pending) involving any issue related to Arkansas’s individual income tax;

4. (4)

   1. (A) To the Office of Child Support Enforcement of the Revenue Division of the Department of Finance and Administration with respect to a parent from whom the Office of Child Support Enforcement is charged with collecting child support.

   2. (B) However, only the following information may be disclosed:

      1. (i) Last known address;
      2. (ii) Last known whereabouts; and
      3. (iii) Last known employer.
   3. (C) The department will only allow the Office of Child Support Enforcement to examine the parent's tax return (both personal and business) and will only provide any other tax-related information regarding the parent when specifically compelled to do so by order of the Supreme Court or any Arkansas Chancery Court;

5. (5)

   1. (A) To the Student Loan Authority Division of the Arkansas Development Finance Authority or the Student Loan Guarantee Foundation of Arkansas with respect to any person from whom these agencies are charged with collecting a student loan indebtedness.

   2. (B) However, only the following information may be disclosed:

      1. (i) Last known address;
      2. (ii) Last known whereabouts; and
      3. (iii) Last known employer.
   3. (C) These agencies shall not be allowed to examine any tax returns or related documents filed with the department; or

6. (6)

   1. (A) To the Division of Higher Education or any Arkansas public institution of higher education with respect to any person from whom these institutions are charged with collecting student indebtedness.

   2. (B) However, only the following information may be disclosed:

      1. (i) Last known address;
      2. (ii) Last known whereabouts; and
      3. (iii) Last known employer.
   3. (C) These institutions shall not be allowed to examine any tax returns or related documents filed with the department.