Arkansas Code
Subchapter 2 - Uniform Narcotic Drug Act
§ 20-64-214. Narcotic drugs to be delivered to state official, etc

Upon delivery to the Secretary of the Department of Health of any narcotic drugs discarded by the owner thereof or other person entitled to the possession or custody thereof, and upon the Secretary of the Department of Health delivering to such person an itemized receipt therefor, the Secretary of the Department of Health is empowered to destroy such narcotic drugs; provided, that the Secretary of the Department of Health shall keep for a period of three (3) years from the date of destruction a record of such transaction, showing the name and address of the person delivering the narcotic drugs, an itemized description thereof, the date and place of delivery, and the date of destruction.
All narcotic drugs, the lawful possession of which is not established or the title to which cannot be ascertained, which have come into the custody of a peace officer, shall be forfeited, and disposed of as follows:
(a) Except as in this section otherwise provided, the court or magistrate having jurisdiction shall order such narcotic drugs forfeited and destroyed. A record of the place where said drugs were seized, of the kinds and quantities of drugs so destroyed, and of the time, place, and manner of destruction shall be kept, and a return under oath, reporting said destruction, shall be made to the court or magistrate and to the Administrator of the United States Drug Enforcement Administration by the officer who destroys them;
(b) Upon written application by the Secretary of the Department of Health, the court or magistrate by whom the forfeiture of narcotic drugs has been decreed may order the delivery of any of them except heroin and its salts and derivatives, to said Secretary of the Department of Health, for distribution or destruction, as hereinafter provided;
(c) Upon application by any hospital within this state not operated for private gain, the Secretary of the Department of Health may in his discretion deliver any narcotic drugs that have come into his custody by authority of this section to the applicant for medicinal use. The Secretary of the Department of Health may from time to time deliver excess stocks of such narcotic drugs to the Administrator of the United States Drug Enforcement Administration or may destroy the same;
(d) The Secretary of the Department of Health shall keep a full and complete record of all drugs received and of all drugs disposed of, showing the exact kinds, quantities, and forms of such drugs; the persons from whom received and to whom delivered; by whose authority received, delivered, and destroyed; and the dates of the receipt, disposal, or destruction, which record shall be open to inspection by all federal and state officers charged with the enforcement of federal and state narcotic laws.