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When should an Internal Revenue Service Revenue Agents Report (RAR) be reported to Arkansas?

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When should an Internal Revenue Service Revenue Agents Report (RAR) be reported to Arkansas?

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ACA 26-18-306(b) requires the RAR be reported to Arkansas within thirty (30) days from the receipt of the notice and demand for payment from the Internal Revenue Service. The RAR must be reported on an Arkansas amended return, form AR1100CTX.

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