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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605)
Subchapter 11 - TAX ON TOBACCO PRODUCTS TO FUND BREAST CANCER CONTROL AND RESEARCH (§§ 26-57-1101 — 26-57-1108)
Section 26-57-1101 - Additional tax - Cigarettes
Universal Citation:
AR Code § 26-57-1101 (2023)
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- (a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802, there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state.
- (b) As provided in § 26-57-244, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.
Amended by Act 2019, No. 910,§ 4202, eff. 7/1/2019.
Acts 1997, No. 434, § 5; 2007, No. 817, § 7.
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