(a) The Individual Income Tax Section will:

1. (1) Coordinate the filing of Form AR9101, Letter of Intent to Abide by the Guidelines for the Use of Substitute and Reproduced Tax Forms;
2. (2) Register the company identification code;
3. (3) Disseminate information regarding substitute tax forms design and development; and
4. (4) Provide reproduction proofs of Arkansas tax forms as they become available.

(b) Within two (2) weeks of receiving your substitute tax forms the Individual Income Tax Section will:

1. (1) Review your substitute tax forms;
2. (2) Call you and discuss the results of the review including necessary corrections; and

3. (3)

   1. (A) Mail you a letter indicating which forms are approved and which forms are disapproved.
   2. (B) If forms are disapproved, the Individual Income Tax Section will return your substitute tax forms with the errors noted and ask you to resubmit corrected substitute tax forms.

(c)

1. (1) Note. The Individual Income Tax Section does not review or approve the logic of specific software programs or confirm the calculations entered on substitute tax forms output from software programs.

2. (2) The accuracy of software programs is the responsibility of the software:

   1. (A) Developer;
   2. (B) Distributor; or
   3. (C) User.