Ark. Code Ann. § 26-65-108: Report of pro rata interests

(a) An affected business entity shall report on a form prescribed and furnished by the Secretary of the Department of Finance and Administration the pro rata interest of each member of the affected business entity.

(b) Unless a member of an affected business entity demonstrates the pro rata interests reported to the secretary to be fraudulent, the pro rata interests reported to the secretary are conclusive for purposes of computing a member's tax liability under this chapter and § 26-51-404(b)(35)(A) .