§ Ark. Code § 7-9-406Financial reports — Requirement

(a) A ballot question committee or legislative question committee that either receives contributions or makes expenditures in excess of five hundred dollars ($500) for the purpose of
expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or
the passage or defeat of a legislative question shall file with the Arkansas Ethics Commission
financial reports as required by §§ 7-9-407 — 7-9-409.
(b) An individual person who on his or her own behalf expends in excess of five hundred dollars
($500), excluding contributions, for the purpose of expressly advocating the qualification,
disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative
question shall file with the commission financial reports as required by §§ 7-9-407 — 7-9-409.
(c) An elected official expending public funds in excess of five hundred dollars ($500) for the
purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot
question or the passage or defeat of a legislative question shall file with the commission financial
reports as required by §§ 7-9-407 — 7-9-409.
(d) Except as provided in subsection (f) of this section, any report required by this subchapter
shall be deemed timely filed if it is:
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7-9-407
ELECTIONS
(1) Hand-delivered to the commission on or before the date due;
(2) Mailed to the commission, properly addressed, postage prepaid, bearing a postmark
indicating that it was received by the post office or common carrier on or before the date due;
(3) Received via facsimile by the commission on or before the date due, provided that the
original is received by the commission within ten (10) days of the transmission; or
(4) Received by the commission in a readable electronic format that is approved by the
commission.
(e) Whenever a report under this subchapter becomes due on a day that is a Saturday, Sunday,
or legal holiday, the report shall be due the next day that is not a Saturday, Sunday, or legal
holiday.
(f) A preelection report is timely filed if it is received by the commission no later than seven (7)
days prior to the election for which it is filed.
(g) A final financial report as described in § 7-9-409(a)(3) is required regardless of whether a
ballot question committee, legislative question committee, individual, or elected official received
contributions or made expenditures in excess of five hundred dollars ($500).