20 CAR § 1-901
Each funeral director shall keep a record containing, as a minimum, the following information about each dead body or fetus he or she handles:
(3) If the dead body or fetus is delivered to another funeral director, the:
Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "(Reference: Section 9 of Act 1254 of 1995)"