Ark. Code Ann. § 4-86-104: Interest on deposits for freight and parcel delivery services

(a) Whenever any person, company, or corporation furnishing customers with freight or parcel delivery service shall require a deposit from the customer before the delivery service will be supplied to him or her, the person putting up the deposit shall receive interest annually on the deposit until it is returned to the customer, provided all bills due for services furnished have been paid by the customer.

(b) The annual rate of interest shall be ten percent (10%) per year and shall be paid on or before December 31 of each year.