Arkansas Code
Subchapter 2 - Campaign Financing
§ 7-6-206. Records of contributions and expenditures

(a) A candidate, a political party, or a person acting in the candidate's behalf shall keep records of all contributions and expenditures in a manner sufficient to evidence compliance with §§ 7-6-207 — 7-6-210.
(b) The records shall be made available to the Arkansas Ethics Commission and the prosecuting attorney in the district in which the candidate resides, who are delegated the responsibility of enforcing this subchapter, and shall be maintained for a period of four (4) years.

Structure Arkansas Code

Arkansas Code

Title 7 - Elections

Chapter 6 - Campaign Practices

Subchapter 2 - Campaign Financing

§ 7-6-201. Definitions

§ 7-6-202. Penalties

§ 7-6-203. Contributions — Limitations — Acceptance or solicitation — Use as personal income — Disposition

§ 7-6-204. Restriction on cash contributions or expenditures — Exception

§ 7-6-205. Contributions made indirectly, anonymously, or under assumed names

§ 7-6-206. Records of contributions and expenditures

§ 7-6-207. Reports of contributions — Candidates for state or district office

§ 7-6-208. Reports of contributions — Candidates for school district, township, or municipal office

§ 7-6-209. Reports of contributions — Candidates for county office

§ 7-6-210. Reports of contributions — Personal loans

§ 7-6-213. Verification of reports

§ 7-6-214. Publication of reports

§ 7-6-215. Registration and reporting by approved political action committees

§ 7-6-216. Registration and reports by exploratory committees

§ 7-6-217. Creation of Arkansas Ethics Commission

§ 7-6-218. Citizen complaints — Definition

§ 7-6-219. Retiring a campaign debt

§ 7-6-220. Reporting of independent expenditures

§ 7-6-222. Tax credits for certain individual political contributions

§ 7-6-223. Reports of contributions by political parties

§ 7-6-224. Authority of local jurisdictions

§ 7-6-225. Filing deadlines

§ 7-6-226. Registration and reporting by county political party committees

§ 7-6-227. Registration by independent expenditure committee

§ 7-6-228. Campaign signs and materials

§ 7-6-229. Amendment of reports — Affirmative defense

§ 7-6-230. Alternative to electronic filing of reports

§ 7-6-231. Alternative to electronic filing — Reporting of independent expenditures — Registration and reports for political action committees