(a) Within fifteen (15) calendar days after the end of each calendar quarter, approved political action committees are required to file a quarterly report with the Secretary of State, including the following information:

1. (1) The total amount of contributions received and the total amount of contributions made during the filing (i.e., reporting) period and the cumulative amount of those totals;
2. (2) The current balance of committee funds;
3. (3) The name and address of each person that made a contribution or contributions to the committee that exceeded two hundred dollars ($200) in the aggregate during the calendar year, the contributor’s place of business, employer, occupation, the date of the contribution, the amount contributed, and the total contributed for the year;
4. (4) The name and address of each candidate, campaign committee, ballot question committee, legislative question committee, political party, county political party committee, or other political action committee, if any, to whom or which the committee made a contribution or contributions that exceeded two hundred dollars ($200) in the aggregate during the filing period, with the amount contributed and the election for which the contribution was made;

5. (5) The name and address of each candidate, campaign committee, ballot question committee, legislative question committee, political party, county political party committee, or other political action committee, if any, to whom or which the committee contributed a nonmoney item, together with:

   1. (A) A description of the item;
   2. (B) The date the item was contributed; and
   3. (C) The value of the item; and

6. (6) The total amount of expenditures made for administrative expenses and for each single expenditure that exceeds one hundred dollars ($100), an itemization including the:

   1. (A) Amount of the expenditure;
   2. (B) Name and address of the person to which the expenditure was made; and
   3. (C) Date the expenditure was made.

(e)

1. (1) A report is timely filed if it is filed in electronic form through the official website of the Secretary of State on or before the date that the report is due if the Secretary of State offers electronic filing of committee reports.

2. (2)

   1. (A) The Secretary of State shall receive reports in a readable electronic format that is acceptable to the Secretary of State and approved by the Arkansas Ethics Commission.
   2. (B) The commission shall approve the format used by the Secretary of State for the filing of political action committee reports in electronic form to ensure that all required information is requested.
   3. (C) The official website of the Secretary of State shall allow for searches of committee report information filed in electronic form.

(f)

1. (1) A person required to file reports or register in electronic form under Arkansas Code § 7-6-215 may file reports or register in paper form under this section if:

   1. (A) The person does not have access to the technology necessary to submit reports or registration in electronic form; and
   2. (B) Submitting reports or registration in electronic form would constitute a substantial hardship for the person.

2. (2) A person filing reports or registration in paper form under subdivision (f)(1) of this section shall submit with its first report or registration a notarized affidavit on a form prepared by the Secretary of State declaring that:

   1. (A) The person does not have access to the technology necessary to submit reports or registration in electronic form;
   2. (B) Submitting reports or registration in electronic form would constitute a substantial hardship for the person; and
   3. (C) The person agrees to file all other reports in paper form for the duration of the period of registration.

(g) The Secretary of State shall:

1. (1) Not accept a report or registration in paper form under subdivision (f)(1) of this section if a notarized affidavit was not submitted with the:

   1. (A) Registration of a political action committee; or
   2. (B) First report of a person or independent expenditure committee;
2. (2) Provide written notice to the political action committee within five (5) business days if the registration in paper form was not filed or accepted;
3. (3) Provide written notice to a political action committee, person, or independent expenditure committee within five (5) business days if a report in paper form was not filed or accepted; and
4. (4) Provide the reason the registration or report in paper form was not filed or accepted.

(h) The Secretary of State shall make available to persons wishing to file reports in paper form under this section:

1. (1) Information on the deadlines for filing required reports; and

2. (2)

   1. (A) Appropriate forms and instructions for complying with the deadlines.
   2. (B) The commission shall approve the forms and instructions used by the Secretary of State under this section to ensure that all required information is requested.

(j)

1. (1)

   1. (A) A report submitted in paper form under this section other than a preelection report is timely filed if it is either hand delivered or mailed to the Secretary of State, properly addressed, and postage prepaid, bearing a postmark indicating that it was received by the post office or common carrier on or before the date that the report is due.
   2. (B) A preelection report submitted in paper form under this section is timely filed if it is received by the Secretary of State no later than seven (7) days before the election for which it is filed.
2. (2) The Secretary of State shall accept a report via facsimile, provided the original is received by the Secretary of State within ten (10) days of the date of facsimile transmission.

(k)

1. (1) The Secretary of State shall make available reports submitted in paper form on a portion of the official website of the Secretary of State.
2. (2) The Secretary of State shall comply with the requirements of Arkansas Code § 7-6-214(c) regarding the “paper filer” designation and publication requirements for all reports submitted in paper form.

(l)

1. (1) A committee shall indicate on its quarterly report for the fourth quarter of each calendar year whether or not it intends to terminate its registration for the next calendar year.
2. (2) If a fourth quarter report is filed in paper form, the form utilized by the Secretary of State for filing shall require the committee to indicate whether or not it intends to terminate its registration for the next calendar year.
3. (3) If the Secretary of State offers electronic filing of committee reports, the format used by the Secretary of State for the filing of committee reports in electronic format shall require a committee indicating that it intends to terminate its registration for the next calendar year to terminate its registration for the next calendar year before submitting its quarterly report for the fourth quarter.
4. (4) If a political action committee does not file any quarterly reports for a period of two (2) years, the Secretary of State shall terminate the political action committee’s registration due to inactivity.