1. (a) Each refiner of oil within the State of Arkansas shall furnish for each calendar month a Refiner’s Monthly Report, containing the information and data indicated by such form, respecting oil and products involved in such refiner’s operations during each month.
2. (b) Such report for each month shall be prepared and filed according to instructions on the form, on or before the fifteenth day of the next succeeding month.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Source: 1992 rule book)"