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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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268)
- Section 26-57-201 - Title
- Section 26-57-202 - Legislative findings and purpose
- Section 26-57-203 - Definitions
- Section 26-57-204 - Violations
- Section 26-57-205 - Enforcement of subchapter
- Section 26-57-206 - Rules
- Section 26-57-207 - Privilege to do business
- Section 26-57-208 - Levy of tax - Rates of tax
- Section 26-57-209 - Exemption from tax
- Section 26-57-210 - [Repealed]
- Section 26-57-211 - Wholesaler to pay taxes - Reports and remittance of tax - Definition
- Section 26-57-212 - Wholesalers and warehouses - Reports, payment of tax, and records
- Section 26-57-213 - Invoices and other required forms
- Section 26-57-214 - Registration and permitting required before doing business
- Section 26-57-215 - Permits - Types
- Section 26-57-216 - Permits - Number and location - Background check required
- Section 26-57-217 - 26-57-218 - [Repealed]
- Section 26-57-219 - Permits - Annual privilege fees
- Section 26-57-220 - [Repealed]
- Section 26-57-221 - Permits - Not transferable
- Section 26-57-222 - Permits - Duplicates
- Section 26-57-223 - Permits - Suspension or revocation
- Section 26-57-224 - Vendor's bond
- Section 26-57-225 - [Repealed]
- Section 26-57-226 - Penalties
- Section 26-57-227 - Operation of vending machine on vendor's premises - Operation of vending machine without permit a public nuisance - Seizure and sale - Redemption
- Section 26-57-228 - Purchases from unregistered, unpermitted dealers unlawful
- Section 26-57-229 - Permit holder as wholesaler and retailer
- Section 26-57-230 - Common carriers
- Section 26-57-231 - Failure to allow inspection unlawful
- Section 26-57-232 - Wholesalers - Restrictions - Criminal violations
- Section 26-57-233 - Salesperson - Restrictions - Violations
- Section 26-57-234 - Retailers and vendors - Restrictions - Violations
- Section 26-57-235 - Cigarette stamps generally
- Section 26-57-236 - Stamp deputies - Appointment and revocation of appointment - Reporting
- Section 26-57-237 - Cigarette stamps - Sale or delivery
- Section 26-57-238 - Cigarette stamps - Refund on unsold, returned cigarettes
- Section 26-57-239 - Consumer to require stamps affixed in proper manner
- Section 26-57-240 - Counterfeiting of stamps unlawful - Penalty
- Section 26-57-241 - Reuse of containers unlawful - Penalty
- Section 26-57-242 - Wholesaler - Transporting cigarettes with stamps affixed outside state for reentry
- Section 26-57-243 - Unstamped and untaxed products - Personal possession limits
- Section 26-57-244 - Possession of untaxed, unstamped products - Notice and prima facie evidence
- Section 26-57-245 - Unstamped products or products with unpaid taxes - Criminal offense - Deceptive trade practice
- Section 26-57-246 - Possession of improperly handled products as prima facie evidence
- Section 26-57-247 - [See Note] Seizure, forfeiture, and disposition of tobacco products and other property (§ 26-57-247)
- Section 26-57-248 - Possession or sale of products with unpaid taxes - Supplemental penalties
- Section 26-57-249 - [See Note] Destruction of products upon conviction - Procedure (§ 26-57-249)
- Section 26-57-250 - Civil action to recover tax and penalties - Party defendants
- Section 26-57-251 - Civil and criminal actions
- Section 26-57-252 - No bond for costs required
- Section 26-57-253 - Criminal actions - Appeals
- Section 26-57-254 - Safety inspections on permitted products - Restrictions on use of e-liquid products and alternative nicotine products - Definitions
- Section 26-57-255 - [See Note] Arkansas Tobacco Control Board - Creation - Definition (§ 26-57-255)
- Section 26-57-256 - [See Note] Arkansas Tobacco Control - Powers (§ 26-57-256)
- Section 26-57-257 - Director of Arkansas Tobacco Control
- Section 26-57-258 - [Repealed]
- Section 26-57-259 - Nonpreemption
- Section 26-57-260 - Definitions
- Section 26-57-261 - Requirements
- Section 26-57-262 - Sale of export cigarettes - Definitions
- Section 26-57-263 - Cigarette inputs - Cigarette rolling machines
- Section 26-57-264 - Information to be provided to Attorney General
- Section 26-57-265 - Reports by wholesalers to Arkansas Tobacco Control
- Section 26-57-266 - Enforcement agents - Selection - Qualifications - Authority
- Section 26-57-267 - Preemption for vapor products, alternative nicotine products, and e-liquid products
- Section 26-57-268 - Retailer's failure to pay manufacturer or wholesaler - Reporting, prevention, and penalty
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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