There Is a Newer Version
of
this Subchapter
2019 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
- Tit. 26, Subtit. 5., Ch. 57, Subch. 2 Note
- § 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 [repealed.]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 - Definition
- § 26-57-212. Wholesalers and Warehouses - Reports, Payment of Tax, and Records
- § 26-57-213. Invoices and Other Required Forms
- § 26-57-214. Registration and Permitting Required Before Doing Business
- § 26-57-215. Permits - Types
- § 26-57-216. Permits - Number and Location - Background Check Required
- §§ 26-57-217, 26-57-218. [repealed.]
- § 26-57-219. Permits - Annual Privilege Fees
- § 26-57-220. [repealed.]
- § 26-57-221. Permits - Not Transferable
- § 26-57-222. Permits - Duplicates
- § 26-57-223. Permits - Suspension or Revocation
- § 26-57-224. Vendor's Bond
- § 26-57-225. [repealed.]
- § 26-57-226. Penalties
- § 26-57-227. Operation of Vending Machine on Vendor's Premises - Operation of a Vending Machine Without Permit a Public Nuisance - Seizure and Sale - Redemption
- § 26-57-228. Purchases From Unregistered, Unpermitted Dealers Unlawful
- § 26-57-229. Permit Holder 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 Penalties
- § 26-57-249. Destruction of Products Upon Conviction - Procedure
- § 26-57-250. Civil Action to Recover Tax and Penalties - Party Defendants
- § 26-57-251. Civil and 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 - Definition
- § 26-57-256. Arkansas Tobacco Control - Powers
- § 26-57-257. Director of Arkansas Tobacco Control
- § 26-57-258. [repealed.]
- § 26-57-259. Nonpreemption
- § 26-57-260. Definitions
- § 26-57-261. Requirements
- § 26-57-262. Sale of Export Cigarettes - Definitions
- § 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.
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