Ark. Code Ann. § 26-55-719: Records - Preservation - Inspection

(a) Each person, firm, or corporation subject to this subchapter must maintain and keep for a period of three (3) years records of mileage traveled by vehicles operated in this state, together with inventories, withdrawals, purchases supported by invoices, and all relevant records and papers that may be required by the Secretary of the Department of Finance and Administration.

(b) The secretary or his or her authorized representative shall be entitled to inspect these records at any time.