Ark. Code Ann. § 7-6-207 (2026)

1. Reports Required.
   1. Except as provided in subsections (c) and (e) of this section, each candidate for state or district office, including a district judge, or a person acting in the candidate's behalf, shall file with the Secretary of State:
      1. For each quarter during a calendar year in which a candidate is not listed on any ballot for election, a quarterly report of all contributions received and expenditures made during that quarter. The quarterly report shall be filed no later than fifteen (15) days after the end of each quarter;
      2. Beginning with the month of January of a calendar year in which a candidate may be listed on any ballot for election, a monthly report of all contributions received and expenditures made during that month. However, for any month in which certain days of that month are included in a preelection report required under subdivision (a)(1)(C) of this section or a final report required under subdivision (a)(1)(D) of this section, no monthly report for that month shall be due. In the case of a primary or runoff election, those days of the month occurring after the date of the election shall be carried forward and included in the next monthly report. The monthly report shall be filed no later than fifteen (15) days after the end of each month, except that the final report, covering the month during which an election is held, shall be filed within thirty (30) days after the end of the month in which the last election is held at which the candidate seeks nomination and after the end of the month in which the general election is held. With respect to a special election, the candidate shall file monthly reports under this section beginning with the month in which the special election candidate's total campaign contributions or expenditures exceed five hundred dollars ($500);
      3. No later than seven (7) days prior to any preferential primary election, runoff election, general election, or special election in which the candidate's name appears on the ballot, a preelection report of all contributions received and expenditures made between the period covered by the previous report and the period ten (10) days before the election. In case of a runoff election, the report shall cover all contributions received and expenditures made during that period of time that begins after the date of the election from which the runoff arose and ends ten (10) days before the runoff election;
      4. No later than thirty (30) days after the end of the month in which the candidate's name has appeared on the ballot in any primary election, runoff election, general election, or special election, or when only one (1) candidate qualifies for a particular office or position and no position or name of an unopposed candidate shall appear on a ballot, a final report of all contributions received and expenditures made which have not been disclosed on reports previously required to be filed. A final report is required regardless of whether a candidate has received contributions or made expenditures in excess of five hundred dollars ($500); and
      5. 1. No later than thirty (30) days after the end of the month in which the candidate has withdrawn, a final report of all contributions received and expenditures made that have not been disclosed on reports previously required to be filed.
         2. If a candidate withdraws from the campaign, the candidate shall notify the Secretary of State in writing of the withdrawal.
   2. Upon receiving the first report from any candidate, or upon receipt of the candidate's notice of filing for office, the Secretary of State shall provide the candidate with information on the deadlines for filing remaining quarterly, monthly, and preelection reports and shall furnish each candidate with the appropriate instructions for complying with the deadlines.
   3. 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.
2. Contents of Reports.
   1. The contribution and expenditure reports required by subsection (a) of this section shall indicate:
      1. The total amount of contributions received with loans stated separately, the total amount of expenditures made during the filing periods, and the cumulative amount of those totals for the entire election cycle;
      2. The name and address of each person, including the candidate, who made a contribution or contributions that in the aggregate exceeded fifty dollars ($50.00);
      3. The contributor's principal place of business, employer, occupation, the amount contributed, the date the contribution was accepted by the candidate, and the aggregate contributed for each election;
      4. The name and address of each person, including the candidate, who contributed a nonmoney item, together with a description of the item, the date of receipt, and the value, not including volunteer service by individuals;
      5. An itemization of all single expenditures made that exceed one hundred dollars ($100), including the:
         1. Amount of the expenditure;
         2. Name and address of any person, including the candidate, to whom the expenditure was made; and
         3. Date the expenditure was made;
      6. A list of all paid campaign workers and the amount the workers were paid;
      7. A list of all expenditures by categories, including, but not limited to:
         1. Television, radio, print, or other advertising;
         2. Direct mail;
         3. Office supplies;
         4. Rent;
         5. Travel;
         6. Expenses;
         7. Entertainment; and
         8. Telephone;
      8. The total amount of all nonitemized expenditures made during the filing period; and
      9. The current balance of campaign funds.
   2. 1. When the candidate's campaign has ended, the final report shall also indicate which option under § 7-6-203(g) was used to dispose of any surplus of campaign funds, the amount of funds disposed of by the candidate, and the amount of funds retained by the candidate in accordance with § 7-6-201(3).
      2. If the candidate's campaign has not ended, disposal of campaign funds shall not be required and the candidate may carry forward any remaining campaign funds to the general primary election, general election, or general runoff election for that same office.
3. Reports Not Required.
   1. The candidate or any person acting in the candidate's behalf shall comply with the filings required by this section beginning with the first reporting period, either quarterly, monthly, or preelection, in which his or her total contributions or expenditures exceed five hundred dollars ($500). A candidate who has not received contributions or made expenditures in excess of five hundred dollars ($500) shall not be required to file any reports required under this section other than the final report required under subdivision (a)(1)(D) of this section. In calculating the amount of contributions received or expenditures made for purposes of this exception, the payment of the filing fee from the candidate's personal funds shall not be considered as either a contribution or an expenditure.
   2. The preelection reports referenced in subdivision (a)(1)(C) of this section are only required for candidates with opponents in those elections.
   3. An unopposed candidate for an office described in subdivision (a)(1) of this section or any person acting in the unopposed candidate's behalf shall not be required to file the ten-day preelection report required by subdivision (a)(1)(C) of this section.
4. Filings and Public Inspection.
   1. 1. 1. The Secretary of State shall establish a filing system for reports filed under this section.
         2. The reports shall be kept for eight (8) years from the date of filing, catalogued by candidate in chronological order, and made available for public inspection.
         3. For eight (8) years after the reports are filed under this section, the Secretary of State is the official custodian of those records.
      2. 1. After the eight-year period, the Secretary of State shall turn the reports over to the Arkansas State Archives for maintenance and continued public inspection.
         2. After the eight-year period, the Arkansas State Archives is the official custodian of the records of the reports filed under this section.
      3. 1. The campaign contribution and expenditure reports filed with the Secretary of State under this section shall be filed in electronic form through the official website of the Secretary of State.
         2. The Arkansas Ethics Commission shall approve the format used by the Secretary of State for the filing of campaign contribution and expenditure reports in electronic form under subdivision (d)(1)(C)(i) of this section to ensure that all required information is requested.
         3. The official website of the Secretary of State shall allow for searches of campaign contribution and expenditure report information filed in electronic form under subdivision (d)(1)(C)(i) of this section.
   2. The Secretary of State shall furnish to the commission, no later than thirty (30) days after each filing deadline under this section, a report listing the names of all candidates who have filed for office, the type of report filed by each candidate, and the date the report was received by the Secretary of State.
5. Reports by Candidates Who Have Filed for Elective Office. If a candidate files for office during the party filing period, for the quarter including the party filing period, the candidate shall:
   1. File monthly reports under subdivision (a)(1)(B) of this section for the months of the quarter that includes the party filing period; and
   2. Not file a quarterly report under subdivision (a)(1)(A) of this section for the quarter that includes the party filing period.

History. Acts 1975, No. 788, § 3; 1977, No. 312, § 1; 1985, No. 896, §§ 1-3; A.S.A. 1947, § 3-1111; Acts 1987, No. 246, § 2; Init. Meas. 1990, No. 1, § 5; Acts 1993, No. 1243, § 1; 1995, No. 1263, § 1; Init. Meas. 1996, No. 1, § 4; Acts 1999, No. 103, § 1; 1999, No. 553, § 6; 2001, No. 564, § 1; 2001, No. 1839, §§ 3, 4; 2007, No. 221, § 5; 2009, No. 1204, § 3; 2011, No. 721, § 6; 2013, No. 382, §§ 2, 3; 2015, No. 999, § 1; 2015 (1st Ex. Sess.), No. 1, §§ 1, 2; 2016 (3rd Ex. Sess.), No. 2, § 95; 2016 (3rd Ex. Sess.), No. 3, § 95; 2017, No. 318, §§ 2, 3; 2017, No. 721, § 5; 2019, No. 240, §§ 2, 3.

A.C.R.C. Notes. Init. Meas. 1990, No. 1, § 5, provided, in part, that “For candidates participating in the general election of 1990, the quarterly reports shall be filed for all contributions received and expenditures made after the time period covered by the final report required by the law in effect on November 6, 1990.”

Identical Acts 2016 (3rd Ex. Sess.), Nos. 2 and 3, § 1, provided:

“(a) The General Assembly finds:

“(1) State government provides vital functions that impact the lives of Arkansas citizens on a daily basis;

“(2) While these functions are important, it is equally important to ensure that state government operates efficiently and effectively to eliminate unnecessary spending of tax dollars and provide timely and quality services to Arkansas citizens; and

“(3) Issues such as the administrative organization of a governmental entity, the appointment structure of a governmental entity's governing board, and extraneous duties assigned to governmental entities hamper the operation of state government and result in unnecessary expenses and delays in the provision of state services.

“(b) It is the intent of this act to amend provisions of law applicable to certain agencies, task forces, committees, and commission to promote efficiency and effectiveness in the operations of state government as a whole.”

Acts 2017, No. 318, § 7, provided:

“(a) The Secretary of State shall provide that the website utilized for the submission of campaign contribution and expenditure reports and carryover fund reports in electronic form allows candidates to electronically upload campaign contribution and expenditure information in lieu of manual entry of each contribution and expenditure.

“(b) The Secretary of State shall obtain the approval of the Arkansas Ethics Commission before implementing the feature required by subsection (a) of this section to ensure that all required information is requested through the website.

“(c) This section expires on June 30, 2018.”

Amendments. The 2009 amendment inserted “with loans stated separately” in (b)(1)(A), and made a related change.

The 2011 amendment deleted “the contributor's place of business, employer, occupation, and date of the contribution and the amount contributed” at the end of (b)(1)(B); subdivided (b)(1)(E); and substituted “§ 7-6-201(3)” for “§ 7-6-203(h)” in (b)(2)(A).

The 2013 amendment substituted “general election, or special election” for “or general election” in (a)(1)(D); and added “for the entire election cycle” at the end of (b)(1)(A).

The 2015 amendment by No. 999 inserted designations (d)(1)(A)(i) and (d)(1)(A)(ii), and added (d)(1)(A)(iii); redesignated former (d)(1)(B) as (d)(1)(B)(i); and added (d)(1)(B)(ii).

The 2015 (1st Ex. Sess.) amendment by No. 1 substituted “subsections (c) and (e)” for “subsection (c)” in the introductory language of (a)(1); substituted “November preceding a calendar year” for “January in the calendar year” in (a)(1)(B); and added (e).

The 2016 (3rd Ex. Sess.) amendment by identical acts Nos. 2 and 3 substituted “State Archives” for “History Commission” in (d)(1)(B)(i) and (ii).

The 2017 amendment by No. 318, in (a)(2), substituted “appropriate instructions” for “appropriate forms and instructions” and deleted the former second sentence; rewrote (a)(3); substituted “under” for “pursuant to” in (d)(1)(A)(i); and added (d)(1)(C).

The 2017 amendment by No. 721 substituted “state or district office” for “office other than school district, township, municipal, or county office, etc.” in the section heading; substituted “state or district office, including a district judge” for “office, other than a school district, township, municipal, or county office” in the introductory language of (a)(1).

The 2019 amendment substituted “January of a calendar year” for “November preceding a calendar year” near the beginning of (a)(1)(B); and inserted “or when only one (1) candidate qualifies for a particular office or position and no position or name of an unopposed candidate shall appear on a ballot” in (a)(1)(D).

Cross References. Alternative to electronic filing of reports, § 7-6-230.