2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 14 - Tobacco Products Reporting Act
§ 26-57-1406 - Manufacturer and importer reports.

(a) Within fifteen (15) days following the end of each month, each manufacturer and importer that sells cigarettes in or into the state shall:

(1) File a report on the form prescribed by the Attorney General; and

(2) Certify to the state that the report is complete and accurate.

(b) (1) The report required under subsection (a) of this section shall contain the total number of cigarettes sold by the manufacturer or importer in or into the state during the month.

(2) The following information shall be identified by name and number of cigarettes:

(A) The manufacturer of the cigarettes;

(B) The brand family of the cigarettes; and

(C) The purchaser of the cigarettes.

(3) A manufacturer's or importer's report under this section shall include cigarettes sold in or into the state through each sales entity affiliate, if any.

(c) No further report is required under this section with respect to cigarettes if:

(1) In the case of a manufacturer or importer, the manufacturer or importer timely submits to the Attorney General the required reports with respect to cigarettes under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154, and certifies to the state that the reports are complete and accurate; or

(2) In the case of a wholesaler, the wholesaler timely submits the report required by § 26-57-265 to the Director of Arkansas Tobacco Control and the report separately lists the deliveries to retailers and other wholesalers in this state by cigarettes, roll-your-own, and other tobacco products.

(d) Upon request by the Attorney General, a manufacturer or importer shall provide a copy of each report that:

(1) Is similar to the report required under this section; and

(2) Was filed by the manufacturer or importer in a state other than Arkansas.

(e) Each manufacturer and importer that sells cigarettes in or into the state shall either:

(1) Submit the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed; or

(2) Submit to the United States Department of the Treasury a request or consent under 26 U.S.C. § 6103(c), as in effect on January 1, 2011, authorizing the Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the United States Customs and Border Protection, to disclose the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed.

(f) The Attorney General may share the information reported under this section with the taxing authority or law enforcement agency of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the data.