Arkansas Code
Subchapter 7 - Disclosure Act for Initiative Proceedings
§ 3-8-705. Financial reports — Requirement

(a) A local-option ballot 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 local-option ballot question shall file with the Arkansas Ethics Commission a Ballot Question Committee Financial Report 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 local-option ballot 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 local-option ballot question shall file with the commission financial reports as required by §§ 7-9-407 — 7-9-409.
(d) Except as provided in subsection (e) of this section, a report required by this subchapter shall be deemed timely filed if it is:
(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.