The Secretary of the Department of Finance and Administration is authorized and empowered, on behalf of the State of Arkansas, to enter into reciprocal pacts and agreements with other states and with the United States Government for the exchange of information and copies of public and private records, documents, books, and all other matters relative to taxes in which any state may be interested if the state or United States Government is a party to such an agreement or pact.Amended by Act 2019, No. 910,§ 3600, eff. 7/1/2019.Acts 1949, No. 144, § 1; A.S.A. 1947, § 84-1731.
Arkansas Legal Code