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26-64-104. Reporting and disclosure requirements.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-64-104. Reporting and disclosure requirements.
(a)(1) Each city and county that expends revenues distributed under this chapter shall submit a report to the Secretary of the Department of Finance and Administration no later than March 15 of each year detailing the following for the previous calendar year:
(A) Amount of revenues received under this chapter;
(B) Expenditures made from the revenues received under this chapter; and
(C) Projects funded using revenues received under this chapter.
(2) The secretary may undertake an investigation of the expenditures reported by the cities and counties under subdivision (a)(1) of this section, including without limitation using the audit procedures under the Arkansas Tax Procedure Act, § 26-18-101 et seq., to verify compliance with this chapter.
(b) The Arkansas Department of Transportation shall make a report available to the Governor and the Legislative Council no later than November 1 of each year detailing the expenditures of the revenues distributed to the department under this chapter, including without limitation the expenditures made from the revenues received under this chapter and the projects funded using revenues received under this chapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-64-104
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:26-64-104
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c5d5f261937dbe6f9f9b2220b2958e8d406a719a88c15d3bb6fa46b0e759759f
Source location: content.xml paragraph 31683
Stored source content
26-64-104. Reporting and disclosure requirements.
(a)(1) Each city and county that expends revenues distributed under this chapter shall submit a report to the Secretary of the Department of Finance and Administration no later than March 15 of each year detailing the following for the previous calendar year:
(A) Amount of revenues received under this chapter;
(B) Expenditures made from the revenues received under this chapter; and
(C) Projects funded using revenues received under this chapter.
(2) The secretary may undertake an investigation of the expenditures reported by the cities and counties under subdivision (a)(1) of this section, including without limitation using the audit procedures under the Arkansas Tax Procedure Act, § 26-18-101 et seq., to verify compliance with this chapter.
(b) The Arkansas Department of Transportation shall make a report available to the Governor and the Legislative Council no later than November 1 of each year detailing the expenditures of the revenues distributed to the department under this chapter, including without limitation the expenditures made from the revenues received under this chapter and the projects funded using revenues received under this chapter.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-101. Title.
This chapter shall be known and may be cited as the “Arkansas Tax Procedure Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-101
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 26-18-101. This identifies an authority to review, not proof of applicability.