AR Code § 7-6-226 (2020)
2020 Arkansas Code|Title 7 - Elections|Chapter 6 - Campaign Practices|Subchapter 2 - Campaign Financing|§ 7-6-226. Registration and reporting by county political party committees

 (a)  (1)  (A) To qualify as a county political party committee, the committee shall register with the Secretary of State within fifteen (15) days after accepting contributions during a calendar year that exceed five thousand dollars ($5,000) in the aggregate.  (B) The registration shall be renewed annually by January 15, unless the committee has ceased to exist.  (C) Registration shall be on forms provided by the Secretary of State, and the contents of the form shall be verified by an affidavit of an officer of the committee.    (2)  (A) The committee shall maintain for a period of four (4) years records evidencing the name, address, and place of employment of each person that contributed to the committee, along with the amount contributed.  (B) Furthermore, the committee shall maintain for a period of four (4) years records evidencing the name and address of each candidate who received a contribution from the committee, along with the amount contributed.    (3)  (A) The committee shall appoint a treasurer who is a qualified elector of the State of Arkansas.  (B) No contribution shall be accepted from a committee and no expenditure shall be made by a committee that has not registered and which does not have a treasurer.    (4) No county political party committee shall accept a contribution from a prohibited political action committee as defined in § 7-6-201.    (b) The county political party committee shall disclose on the registration form the following information:  (1) The name, address, and, when available, phone number of the committee and the name, address, phone number, and place of employment of each of its officers. If the committee's name is an acronym, then both the acronym and the words forming the acronym shall be disclosed;  (2) The political party with which the county political party committee is affiliated;  (3) The full name and street address, city, state, and zip code of the financial institution in this state that the committee designates as its official depository for the purposes of depositing all money contributions that it receives in this state and making all expenditures in this state; and  (4) A written acceptance of appointment by the treasurer.    (c)  (1) Within fifteen (15) calendar days after the end of each calendar quarter, county political party committees shall file a quarterly report with the Secretary of State, including the following information:  (A) The total amount of contributions received and the total amount of contributions made during the reporting period and the cumulative amount of those totals;  (B) The current balance of committee funds;  (C) The name and address of each person who made a contribution or contributions to the committee that exceeded five hundred dollars ($500) in the aggregate, the contributor's place of business, employer, or occupation, the date of the contribution, the amount contributed, and the total contributed for the year;  (D) The name and address of each candidate or committee, if any, to whom or which the committee made a contribution or contributions that exceeded fifty dollars ($50.00) in the aggregate during the filing period, with the amount contributed and the election for which the contribution was made;  (E) The name and address of each candidate or committee, if any, to whom or which the committee contributed a nonmonetary item, together with a description of the item, the date the item was contributed, and the value of the item;  (F) The total amount of expenditures made for administrative expenses and for each single expenditure that exceeded one hundred dollars ($100), an itemization including the amount of the expenditure, the name and address of the person to whom the expenditure was made, and the date the expenditure was made; and  (G) Any change in the information required by subsection (b) of this section.    (2) The reports shall be verified by an affidavit of an officer of the committee stating that to the best of his or her knowledge and belief the information disclosed is a complete, true, and accurate financial statement of the committee's contributions received and made.  (3)  (A) A report is timely filed if it is either hand delivered or mailed to the Secretary of State, properly addressed, postage prepaid, bearing a postmark indicating receipt by the post office or common carrier on the date that the report is due.  (B) The Secretary of State shall accept via facsimile any report if the original is received by the Secretary of State within ten (10) days of the date of transmission.  (C) The Secretary of State may receive reports in a readable electronic format acceptable to the Secretary of State and approved by the Arkansas Ethics Commission.