(a) The excise tax report required under Arkansas Code § 23-114-602 shall include the following information:
- (1) The total number of bingo faces sold to all licensed authorized organizations in this state; and
- (2) Any other information the Secretary of the Department of Finance and Administration determines necessary to properly administer the excise tax levied by this part.
- (b) The taxpayer shall maintain records to substantiate the content of each monthly excise tax report for a period of at least six (6) years subsequent to filing the report.