§ 26-51-810 - Forms provided to tax practitioners. - Arkansas Statutes

26-51-810. Forms provided to tax practitioners.

(a) The Director of the Department of Finance and Administration may impose a postage fee sufficient to defray the cost of postage for mailing out tax forms to tax practitioners.

(b) A tax practitioner is any person, partnership, limited liability company, or corporation who compiles a tax return for hire.