26 CAR § 35-106. Reporting

(a) The tax must be reported each month on the Arkansas Sales and Use Tax Report. (b) The report is due on the twentieth of the month following the month in which taxable purchases or withdrawals occur. (c) Failure to timely report or pay the tax will result in the assessment of interest and penalties in accordance with the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.