Arkansas Statutes
§ 23-114-603 — Information to be reported
Arkansas·Title 23
(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 Secretary 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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Legislative History
Amended by Act 2019, No. 910,§ 3530, eff. 7/1/2019. Acts 2007, No. 388, § 1; 2009, No. 499, § 10.
Nearby Sections
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§ 23-1-101
Definitions§ 23-1-103
Compliance with Acts 1935, No. 324, and rules of commission required - Penalties for noncompliance§ 23-1-106
Penalties cumulative - Recovery of penalty not bar to further penalty or criminal prosecution§ 23-1-108
Jurisdiction and venue of actions§ 23-1-110
Actions tried without jury - Exceptions§ 23-1-111
Copies of official papers as evidence§ 23-1-115
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