Ark. Code Ann. § 23-14-125: Accounts, records, and reports

(a) The Arkansas Department of Transportation is empowered to require annual and other periodic reports from any common carrier by aircraft covering any or all operations or business.

(b) The department may also require any common carrier by aircraft to file with it a true copy of each or any contract, agreement, understanding, or arrangement between the carrier and any other carrier or person in relation to any traffic affected by the provisions of this chapter.

(c) The department shall prescribe the forms of any and all accounts, records, and memoranda to be kept by common carriers by aircraft, including the accounts, records, and memoranda of the movement of traffic, as well as of the receipts and expenditures of money.