Ark. Code Ann. § 26-26-1702: Report required

The president or other chief officer of every private car company shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing:

(1) The aggregate number of miles made by each class of its cars over the several lines of railroad in this state during the calendar year next preceding; and

(2) The average number of miles traveled per day by the cars of each particular class in the ordinary course of business during the period.