Ark. Code Ann. § 15-74-408: Inspection of dealer records

The person, firm, or corporation who receives motor vehicle fuel must keep in his or her possession and file in an orderly manner statements showing distillation tests, bills of lading, or invoices, as the case may be, covering each quantity received, and those items are to be subject to inspection by the Secretary of the Department of Finance and Administration or his or her authorized agents.