US lawArkansasRegulationsTitle 26 — TaxationChapter XSubchapter APart 260260-40626 CAR § 260-40626 CAR § 260-406. RecordkeepingLength: 25 wordsOfficial source The taxpayer shall maintain records related to this tax credit for six (6) years after filing an income tax return on which credit is claimed.Previous26 CAR § 260-405Next26 CAR § 260-501