# Ark. Code Ann. § 7-9-406: Financial reports - Requirement > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-406 ## Section - **Citation:** Ark. Code Ann. § 7-9-406 - **Heading:** Financial reports - Requirement - **Jurisdiction:** Arkansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** AR Code / Title 7 / Chapter 9 / Subchapter 4 / Section 7-9-406 ## Text (a) A ballot question committee or legislative question committee that either receives contributions or makes expenditures in excess of five hundred dollars ($500) for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the Arkansas Ethics Commission financial reports as required by §§ 7-9-407 - 7-9-409 . (b) An individual person who on his or her own behalf expends in excess of five hundred dollars ($500), excluding contributions, for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the commission financial reports as required by §§ 7-9-407 - 7-9-409 . (c) An elected official expending public funds in excess of five hundred dollars ($500) for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the commission financial reports as required by §§ 7-9-407 - 7-9-409 . (d) Except as provided in subsection (f) of this section, any report required by this subchapter shall be deemed timely filed if it is: (1) Hand-delivered to the commission on or before the date due; (2) Mailed to the commission, properly addressed, postage prepaid, bearing a postmark indicating that it was received by the post office or common carrier on or before the date due; (3) Received via facsimile by the commission on or before the date due, provided that the original is received by the commission within ten (10) days of the transmission; or (4) Received by the commission in a readable electronic format that is approved by the commission. (e) Whenever a report under this subchapter becomes due on a day that is a Saturday, Sunday, or legal holiday, the report shall be due the next day that is not a Saturday, Sunday, or legal holiday. (f) A preelection report is timely filed if it is received by the commission no later than seven (7) days prior to the election for which it is filed. (g) A final financial report as described in § 7-9-409(a)(3) is required regardless of whether a ballot question committee, legislative question committee, individual, or elected official received contributions or made expenditures in excess of five hundred dollars ($500). Amended by Act 2017, No. 721,§ 7, eff. 8/1/2017. Amended by Act 2015, No. 226,§ 8, eff. 7/22/2015. Amended by Act 2013, No. 1085,§ 1, eff. 8/16/2013. Amended by Act 2013, No. 312,§ 4, eff. 8/16/2013. Acts 1989, No. 261, § 5; 1989, No. 634, § 5; 1993, No. 1114, § 5; 1999, No. 553, § 26; 2001, No. 1839, § 19; 2003, No. 195, § 9; 2005, No. 1765, § 4; 2007, No. 221, § 14. (a) A ballot question committee or legislative question committee that either receives contributions or makes expenditures in excess of five hundred dollars ($500) for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the Arkansas Ethics Commission financial reports as required by §§ 7-9-407 - 7-9-409 . (b) An individual person who on his or her own behalf expends in excess of five hundred dollars ($500), excluding contributions, for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the commission financial reports as required by §§ 7-9-407 - 7-9-409 . (c) An elected official expending public funds in excess of five hundred dollars ($500) for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the commission financial reports as required by §§ 7-9-407 - 7-9-409 . financial reports as required by §§ 7-9-407 - 7-9-409 . (c) An elected official expending public funds in excess of five hundred dollars ($500) for the purpose of expressly advocating the qualification, disqualification, passage, or defeat of a ballot question or the passage or defeat of a legislative question shall file with the commission financial reports as required by §§ 7-9-407 - 7-9-409 . (d) Except as provided in subsection (f) of this section, any report required by this subchapter shall be deemed timely filed if it is: (1) Hand-delivered to the commission on or before the date due; (2) Mailed to the commission, properly addressed, postage prepaid, bearing a postmark indicating that it was received by the post office or common carrier on or before the date due; (3) Received via facsimile by the commission on or before the date due, provided that the original is received by the commission within ten (10) days of the transmission; or (4) Received by the commission in a readable electronic format that is approved by the commission. (1) Hand-delivered to the commission on or before the date due; (2) Mailed to the commission, properly addressed, postage prepaid, bearing a postmark indicating that it was received by the post office or common carrier on or before the date due; (3) Received via facsimile by the commission on or before the date due, provided that the original is received by the commission within ten (10) days of the transmission; or (4) Received by the commission in a readable electronic format that is approved by the commission. (e) Whenever a report under this subchapter becomes due on a day that is a Saturday, Sunday, or legal holiday, the report shall be due the next day that is not a Saturday, Sunday, or legal holiday. (f) A preelection report is timely filed if it is received by the commission no later than seven (7) days prior to the election for which it is filed. (g) A final financial report as described in § 7-9-409(a)(3) is required regardless of whether a ballot question committee, legislative question committee, individual, or elected official received contributions or made expenditures in excess of five hundred dollars ($500). Amended by Act 2017, No. 721,§ 7, eff. 8/1/2017. Amended by Act 2015, No. 226,§ 8, eff. 7/22/2015. Amended by Act 2013, No. 1085,§ 1, eff. 8/16/2013. Amended by Act 2013, No. 312,§ 4, eff. 8/16/2013. Acts 1989, No. 261, § 5; 1989, No. 634, § 5; 1993, No. 1114, § 5; 1999, No. 553, § 26; 2001, No. 1839, § 19; 2003, No. 195, § 9; 2005, No. 1765, § 4; 2007, No. 221, § 14. ## Nearby sections - [Ark. Code Ann. § 7-9-401 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-401.md) - [Ark. Code Ann. § 7-9-402 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-402.md) - [Ark. Code Ann. § 7-9-403 Penalty](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-403.md) - [Ark. Code Ann. § 7-9-404 Filing deadlines](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-404.md) - [Ark. Code Ann. § 7-9-405 Contributions and expenditures limited](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-405.md) - [Ark. Code Ann. § 7-9-406 Financial reports - Requirement](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-406.md) - [Ark. Code Ann. § 7-9-407 Financial report - Information](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-407.md) - [Ark. Code Ann. § 7-9-408 Financial reports - Verification](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-408.md) - [Ark. Code Ann. § 7-9-409 Financial reports - Time to file - Late fee](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-409.md) - [Ark. Code Ann. § 7-9-410 Public inspection - Record retention](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-410.md) - [Ark. Code Ann. § 7-9-411 Enforcement](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-411.md) - [Ark. Code Ann. § 7-9-412 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-412.md) - [Ark. Code Ann. § 7-9-413 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-413.md) - [Ark. Code Ann. § 7-9-414 [Repealed]](https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-414.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T7_C9_S4_S7-9-406. Check the current official text before relying on it. Not legal advice.