(a)

1. (1) The Department of Finance and Administration shall provide at no monthly charge an electronic system for all tobacco wholesalers to utilize in order to file all required monthly reports and schedules with the department.
2. (2) For purposes of this part, "tobacco wholesaler" includes without limitation all persons and entities as defined by Arkansas Code §§ 26-57-203(37) and 26-57-1302(k).

(b) All tobacco wholesalers shall:

1. (1) On a monthly basis, accurately and timely file with the department any and all required returns, reports, and schedules through the electronic system developed by the department as provided for by this part; and
2. (2) Not remit any required returns, reports, or schedules on paper form.