There is a newer version
of
this Subchapter
2017 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
- § 26-57-201. Title
- § 26-57-202. Legislative findings and purpose
- § 26-57-203. Definitions
- § 26-57-204. Violations
- § 26-57-205. Enforcement of subchapter
- § 26-57-206. Rules
- § 26-57-207. Privilege to do business
- § 26-57-208. Levy of tax -- Rates of tax
- § 26-57-209. Exemption from tax
- § 26-57-210. [Repealed.]
- § 26-57-211. Wholesaler to pay taxes -- Reports and remittance of tax
- § 26-57-212. Wholesalers, warehousemen -- Reports, payment of tax, and records
- § 26-57-213. Invoices
- § 26-57-214. Registration and licensing required prior to doing business
- § 26-57-215. Permits and licenses -- Types
- § 26-57-216. Permits and licenses -- Number and location -- Background check required
- §§ 26-57-217, 26-57-218. [Repealed.]
- § 26-57-219. Permits and licenses -- Annual privilege tax
- § 26-57-220. Permits and licenses -- Duration
- § 26-57-221. Permits and licenses -- Not transferable
- § 26-57-222. Permits and licenses -- Duplicates
- § 26-57-223. Permits and licenses -- Suspension or revocation
- § 26-57-224. Vendor's bond
- § 26-57-225. Failure to secure permit unlawful
- § 26-57-226. Penalties
- § 26-57-227. Operation of vending machine without license a public nuisance -- Seizure and sale -- Redemption
- § 26-57-228. Purchases from unregistered, unlicensed dealers unlawful
- § 26-57-229. Licensee as wholesaler and retailer
- § 26-57-230. Common carriers
- § 26-57-231. Failure to allow inspection unlawful
- § 26-57-232. Wholesalers -- Restrictions -- Criminal violations
- § 26-57-233. Salesperson -- Restrictions -- Violations
- § 26-57-234. Retailers and vendors -- Restrictions -- Violations
- § 26-57-235. Cigarette stamps generally
- § 26-57-236. Stamp deputies -- Appointment and revocation of appointment -- Reporting
- § 26-57-237. Cigarette stamps -- Sale or delivery
- § 26-57-238. Cigarette stamps -- Refund on unsold, returned cigarettes
- § 26-57-239. Consumer to require stamps affixed in proper manner
- § 26-57-240. Counterfeiting of stamps unlawful -- Penalty
- § 26-57-241. Reuse of containers unlawful -- Penalty
- § 26-57-242. Wholesaler -- Transporting cigarettes with stamps affixed outside state for reentry
- § 26-57-243. Unstamped and untaxed products -- Personal possession limits
- § 26-57-244. Possession of untaxed, unstamped products -- Notice and prima facie evidence
- § 26-57-245. Unstamped products or products with unpaid taxes -- Criminal offense -- Deceptive trade practice
- § 26-57-246. Possession of improperly handled products as prima facie evidence
- § 26-57-247. Seizure, forfeiture, and disposition of tobacco products and other property
- § 26-57-248. Possession or sale of products with unpaid taxes -- Supplemental fines
- § 26-57-249. Destruction of tobacco products upon conviction -- Procedure
- § 26-57-250. Civil action to recover tax and penalties -- Party defendants
- § 26-57-251. Civil actions brought in name of director -- Criminal actions
- § 26-57-252. No bond for costs required
- § 26-57-253. Criminal actions -- Appeals
- § 26-57-254. Safety inspections on permitted products -- Restrictions on use of e-liquid products and alternative nicotine products -- Definitions
- § 26-57-255. Arkansas Tobacco Control Board -- Creation
- § 26-57-256. Arkansas Tobacco Control Board -- Powers -- Definition
- § 26-57-257. Director of Arkansas Tobacco Control
- § 26-57-258. Continuation of actions of Department of Finance and Administration
- § 26-57-259. Nonpreemption
- § 26-57-260. Definitions
- § 26-57-261. Requirements
- § 26-57-262. Sale of export cigarettes
- § 26-57-263. Cigarette inputs -- Cigarette rolling machines
- § 26-57-264. Information to be provided to Attorney General
- § 26-57-265. Reports by wholesalers to Arkansas Tobacco Control
- § 26-57-266. Enforcement agents -- Selection -- Qualifications -- Authority
- § 26-57-267. Preemption for vapor products, alternative nicotine products, and e-liquid products
Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.