Arkansas Statutes
§ 26-55-719 — Records - Preservation - Inspection
Arkansas·Title 26
(a)Each person, firm, or corporation subject to this subchapter must maintain and keep for a period of three (3) years records of mileage traveled by vehicles operated in this state, together with inventories, withdrawals, purchases supported by invoices, and all relevant records and papers that may be required by the Secretary of the Department of Finance and Administration.
(b)The secretary or his or her authorized representative shall be entitled to inspect these records at any time.
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Legislative History
Amended by Act 2019, No. 910,§ 4001, eff. 7/1/2019. Acts 1953, No. 112, § 8; A.S.A. 1947, § 75-1156.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues