Arkansas Code
Subchapter 4 - Absentee Voting
§ 7-5-408. List of applications — Preparation, preservation, and inspection

(a) The county clerk shall make a list of the applications for absentee ballots as the applications are received and shall keep the list of applications and retain the application forms after the election in which they are to be used for the same period as is required for retaining ballots.
(b) When each absentee ballot is returned to the county clerk, the clerk shall indicate on the list of applications that the absentee ballot was returned.
(c) The list and applications shall be available to public inspection during regular business hours from sixty (60) days prior to the election until they are destroyed.
(d)
(1) The county clerk shall record in the electronic voter registration system the date the county clerk receives the voter's:
(A) Absentee ballot application; and
(B) Absentee ballot.

(2) Except as provided in subdivision (d)(3) of this section, during the sixty (60) days before election day, the county clerk shall record in the electronic voter registration system:
(A) Within one (1) business day after the receipt of the voter's absentee ballot, the date the county clerk received the voter's absentee ballot; and
(B) Within two (2) business days after receipt of the voter's absentee ballot application, the date the county clerk received the absentee ballot application.

(3) If a voter's absentee ballot is received by the county clerk on election day, the county clerk immediately shall record the date the absentee ballot was received.
(4) The county clerk shall not provide an absentee ballot to an election official for counting unless the ballot has been marked as received in the electronic voter registration system.