ARKANSAS STATUTES AND CODES
§ 26-26-1603 - Information to be furnished.
26-26-1603. Information to be furnished.
(a) Each company, as defined in 26-26-1601, shall annually on or before March 1, make and deliver to the Tax Division of the Arkansas Public Service Commission, in such form as the division may prescribe, a statement of the proper official, agent, or person of the company, showing in detail the following facts:
(1) Name of company;
(2) The status of the company, whether person, firm, company, copartnership, association, or corporation, and under the laws of what state or country organized or incorporated;
(3) Location of its principal office within or without Arkansas;
(4) Name and post office address of the owner, president, secretary, general manager, and agent having control of the company's affairs in this state;
(5) The par value of all outstanding capital stock and funded debt of every kind, the market and, if no market, the actual value on January 1 next preceding;
(6) The total gross revenues, expenses, net revenues, and net income, separately, from utility operation, nonutility operation, and nonoperating properties, for the next preceding calendar year, both for the State of Arkansas and all states if the company operates in states other than Arkansas, in which latter case Arkansas' stated proportion of the total revenues, expenses, and income must include not only revenues, expenses, and income arising from intrastate business but also the state's due proportion of the revenues, expenses, and income from interstate business;
(7) The total value of all real and personal property owned or controlled by the company and situated outside of Arkansas on January 1 next preceding showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any;
(8) A detailed statement of all real and personal property owned or controlled by the company and situated in Arkansas on January 1 next preceding, giving the description, location, and value thereof, and showing separately that part used in connection with the daily operations of the company and that part used otherwise, if there is any;
(9) Such other and additional information as to ownership, amount, kind, location, operation, and value of property owned or controlled as the division may require.
(b) The official, agent, or person of the company submitting the required statement shall make and sign, on the face of the required statement, the following declaration:
"I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief."