Ark. Code Ann. § 25-1-103: Records related to third-party liability for services provided by state

Records prepared by or in the possession of entities having potential liability for payment for services provided by or paid for in whole or part by an agency of the State of Arkansas shall be made available for inspection, review, audit, and other purposes of representatives of the State of Arkansas and its designee. This section applies to, but is not limited to, records of private health insurance carriers.