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23-114-603. Information to be reported.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-114-603
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:23-114-603
Source file: gov.ar.code.title.23.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d6935e21a03aa8335cbd196d1edf66e3686e703df24d75c21ae0a2f0c7c04f39
Source location: content.xml paragraph 65298
Stored source content
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 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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Arkansas Code — all titles (historical 2020) · legal_authorities
23-114-602. Payment and reporting of tax.
(a) The excise tax levied under this subchapter is due and payable by distributors that sold bingo faces to licensed authorized organizations in this state. The tax shall be reported and paid to the Department of Finance and Administration monthly on or before the fifteenth day of the month following the month of sale.
(b) The report shall be filed under oath on forms prescribed by the Secretary of the Department of Finance and Administration.
(c) The secretary shall adopt any rules necessary for the proper reporting and payment of the tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-114-602
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 23-114-602. This identifies an authority to review, not proof of applicability.