Arkansas Administrative Code › Agency 006 - Department of Finance and Administration › Division 05 - Division of Revenues › Rule 006.05.98-025 - Regulation 1998-7 - Prohibition Against Browsing or Unauthorized Access

Current through Register Vol. 49, No. 6, June, 2024
Pursuant to the authority provided in Ark. Code Ann. §
								19-1-208
				(1987), Ark. Code Ann. §
								26-18-301
				(1987) and Ark. Code Ann. §
								25-15-201, et.
				seq. (1987) (the Arkansas Administrative Procedures Act), the Acting Director
				of the Arkansas Department of Finance and Administration hereby promulgates the
				following Regulation.
In accordance with the confidentiality provisions of ACA
				26-18-303
				and
				26-51-813,
				all Department employees have an ethical and legal obligation to respect the
				privacy of taxpayers and any information entrusted to the Department. As such,
				and in compliance with the Taxpayer Browsing Protection Act (also known as the
				Unauthorized Access (UNAX) Act) (
				Public Law
				105-35 ), all employees are strictly prohibited
				from browsing, or engaging in any unauthorized access and/or inspection of,
				taxpayer information. "Employee" is defined to include all temporary,
				probationary and permanent employees, at all grades and levels. Therefore, in
				order to promote and maintain taxpayers' privacy, and preserve the
				confidentiality and security protections provided by the Department, all
				employees shall adhere to the following "Privacy Principles":
Principle 1:
Protecting taxpayer privacy and safeguarding
						  confidential taxpayer information is a public trust.
Principle 2:
No information will be collected or used with respect
						  to taxpayers that is not necessary and relevant for tax administration and
						  other legally mandated or authorized purposes.
Principle 3:
Information will be collected to the greatest extent
						  practicable, directly from the taxpayer to whom it relates.
Principle 4:
Information about taxpayers collected from third
						  parties will be verified to the extent practicable with the taxpayers
						  themselves before action is taken against them.
Principle 5:
Personally identifiable taxpayer information will be
						  used only for the purpose for which it was collected, unless other uses are
						  specifically authorized or mandated by law.
Principle 6:
Personally identifiable taxpayer information will be
						  disposed of at the end of the retention period required by law or
						  regulation.
Principle 7:
Taxpayer information will be kept confidential and will
						  not be discussed with, nor disclosed to, any person within or without the
						  Revenue Division other than as authorized by law in the performance of official
						  duties.
Principle 8:
Browsing, or any unauthorized access of taxpayer
						  information by any Revenue Division employee, constitutes a serious breach of
						  the confidentiality of that
information and shall be grounds for termination of
						  employment. Any person who , unlawfully engages in browsing or other
						  unauthorized access will be reported to the Internal Revenue Service Office of
						  Inspection and will be subject to all civil and criminal penalties provided by
						  state and federal law.
Principle 9:
Requirements governing the accuracy, reliability,
						  completeness, and timeliness of taxpayer information will be such as to ensure
						  fair treatment of all taxpayers.
Principle 10
The privacy rights of taxpayers will be respected at
						  all times and every taxpayer will be treated honestly, fairly and
						  respectfully.