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

AR Code § 26-51-810 (2018) (N/A)
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(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.