2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-230 - Common carriers.
(a) Common carriers transporting tobacco products, vapor products, alternative nicotine products, or e-liquid products may be required by the Director of the Department of Finance and Administration or the Director of Arkansas Tobacco Control to give a statement of all consignments of tobacco products, vapor products, alternative nicotine products, or e-liquid products showing date, point of origin, point of delivery, and to whom delivered.
(b) All common carriers shall permit their records relating to shipment or receipt of tobacco products, vapor products, alternative nicotine products, or e-liquid products to be examined by the Director of the Department of Finance and Administration, the Director of Arkansas Tobacco Control, or their agents.
(c) A person who fails or refuses to give the statement, reports, or invoices required by this section or who refuses to permit the Director of the Department of Finance and Administration or the Director of Arkansas Tobacco Control to examine the person's records is guilty of a Class C misdemeanor.
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