2016 Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Subtitle 4 - Miscellaneous Regulated Industries
Chapter 114 - Charitable Bingo and Raffles Enabling Act
Subchapter 6 - -- Excise Tax
§ 23-114-602. Payment and reporting of tax

AR Code ยง 23-114-602 (2016) What's This?

(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 Director of the Department of Finance and Administration.

(c) The director shall adopt any rules necessary for the proper reporting and payment of the tax.

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