26 CAR § 35-106
Reporting
# (a)
The tax must be reported each month on the Arkansas Sales and Use Tax Report.
# (b)
The report is due on the twentieth of the month following the month in which taxable purchases or withdrawals occur.
# (c)
Failure to timely report or pay the tax will result in the assessment of interest and penalties in accordance with the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.
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