Arkansas Code
Subchapter 17 - Private Car Companies
§ 26-26-1703. Report by railroads of private car mileage

The president or other chief officer of every railroad whose lines run through or in this state shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing:
(1) Separately, by classes, the total number of miles traveled by the cars of each private car company over its lines within this state during the calendar year next preceding;
(2) The post office address of each car company; and
(3) The average number of miles traveled per day, in the ordinary course of business during the period, over its lines in Arkansas by each class of cars.

Structure Arkansas Code