Ark. Code Ann. § 26-55-408: Dealers' and sellers' records and reports

Dealers and sellers of motor fuel shall keep the same records and shall prepare the same invoices and make the same reports to the Secretary of the Department of Finance and Administration with respect to motor fuel sold to permit holders under this subchapter as is required by § 26-55-301 et seq. [repealed], with respect to agricultural motor fuel sales.