Arkansas Code
Subchapter 7 - Returns and Canvass
§ 7-5-702. Preservation of ballots, stubs, certificates, and other election materials

(a) After the election has been finally certified by the county board of election commissioners, the county board of election commissioners shall retain the custody of and safely keep in a sealed container appropriately marked in a secure location in the county courthouse or other county storage facility all ballots, ballot stubs, and certificates returned to it from the several precincts for a period of twenty (20) days, after which time the ballots and certificates shall be stored in a secure location in the county courthouse or other county storage facility for a period of two (2) years from the date of the election, unless the county board of election commissioners shall be sooner notified in writing that:
(1) The election of some person voted for at the election and declared to have been elected has been contested;
(2) Criminal prosecution has begun before a tribunal of competent jurisdiction against any officer of election or person voting thereat for any fraud in the election; or
(3) The results of the election will be audited by the State Board of Election Commissioners under § 7-4-121.

(b) If the county board of election commissioners is notified as provided in subsection (a) of this section, then so many of the ballots and certificates as may relate to matters involved in the contest or any prosecution shall be preserved for use as evidence in the contest or prosecution.
(c) During the time the ballots may be retained or stored, the package containing them shall not be opened by anyone unless:
(1) Directed to do so by some competent tribunal before which an election contest or prosecution is pending in which the ballots are to be used as evidence; or
(2) Upon written instruction signed by the Director of the State Board of Election Commissioners under § 7-4-121.

(d) For twenty (20) days, the county board of election commissioners shall retain the custody of ballot stubs in an appropriately marked, sealed container delivered to the county board of election commissioners from the several precincts, after which time they shall be stored in a secure location in the county courthouse or other county storage facility unless:
(1) An election contest has been filed;
(2) A criminal prosecution has been initiated in connection with the election; or
(3) Upon written instruction signed by the director under § 7-4-121.

(e) After a period of two (2) years, all marked ballots and ballot stubs may be destroyed in the following manner:
(1) The county board of election commissioners shall enter an order directing the destruction of marked ballots and ballot stubs;
(2) The county board of election commissioners shall make and retain a record of marked ballots and ballot stubs destroyed; and
(3) The county board of election commissioners shall file with the county clerk the order and record pertaining to marked ballots and ballot stubs destroyed.