(a)
(1) The Arkansas Forestry Commission and the authorized representatives of the commission shall have access to all tax returns and other information and records of the Director of the Department of Finance and Administration related to the reporting and payment of taxes levied upon timber by this subchapter.
(2) The commission shall furnish the director in writing the names of the forestry personnel who are authorized to have access to the timber tax records.
(3) The commission and its authorized representatives shall at all times maintain the confidentiality of such information and records.
(b) The commission is authorized to employ such persons as may be authorized by appropriation of the General Assembly to conduct inspections and investigations of primary processors of timber in order to determine whether such processors are properly reporting and paying the taxes levied in this subchapter.
(c) The inspections or investigations to be made by commission personnel shall consist of a physical inspection of the business operation of any primary processor of timber and a request for proof that the processor holds a severance tax collection permit issued under this subchapter but shall not include an in-depth or comprehensive examination of the records of the processor.
(d) If after completion of the inspection or investigation of a timber processor the commission finds that a timber processor is not collecting or remitting all taxes due under the provisions of this subchapter, the commission shall so advise the director and shall furnish the director the information upon which such finding is based.
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