Ark. Code Ann. § 23-114-602

Payment and reporting of tax

Known as the Charitable Bingo and Raffles Enabling Act

The act spans §§ 23–23 (43 sections).

Acts 2007, No. 388, § 1; 2009, No. 499, § 10; 2019, No. 910, § 3529.

(1) The excise tax levied under this subchapter is due and payable by distributors that sold bingo faces to licensed authorized organizations in this state. The tax shall be reported and paid to the Department of Finance and Administration monthly on or before the fifteenth day of the month following the month of sale.

(2) The report shall be filed under oath on forms prescribed by the Secretary of the Department of Finance and Administration.

(3) The secretary shall adopt any rules necessary for the proper reporting and payment of the tax.

Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.