23 CAR § 350-130. Information to be reported

(a) The excise tax report required under Arkansas Code § 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 the Secretary of the Department of Finance and Administration determines necessary to properly administer the excise tax levied by this part. (b) The taxpayer shall maintain records to substantiate the content of each monthly excise tax report for a period of at least six (6) years subsequent to filing the report.