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ARKANSAS STATUTES AND CODES

§ 23-114-603 - Information to be reported.

23-114-603. Information to be reported.

(a) The excise tax report required under 23-114-602 shall include the following information:

(1) The total number of bingo faces sold to all licensed authorized organizations in this state; and

(2) Any other information that the Director of the Department of Finance and Administration determines is necessary to properly administer the excise tax levied by this subchapter.

(b) A taxpayer shall maintain records to substantiate the contents of each report.

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