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 26-57-235 - Cigarette stamps generally

• (a) The purpose of the stamps is to provide a method for collecting the tax imposed on cigarettes sold in this state.

• (b) The Secretary of the Department of Finance and Administration shall prescribe the kind of stamps to be used in the administration of this subchapter.

• (c)
  • (1) The secretary shall prepare and maintain an adequate supply of cigarette stamps.
  • (2) The secretary shall require a printer's certificate with each set of stamps delivered.
  • (3) The cost of printing the stamps shall be paid from the appropriation made for the administration of the Department of Finance and Administration.
  • (4)
    • (A) All stamps prescribed by the secretary for affixation to cigarette packages shall be designed and furnished in such a fashion as to permit identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp.
    • (B) The department shall maintain for not less than three (3) years information identifying the person that affixed the tax stamp to each package of cigarettes, which information shall not be confidential or exempt from disclosure to the public.

• (d)
  • (1) Cigarettes sold in, into, or from the state shall be in packages of twenty (20) or twenty-five (25) cigarettes.
  • (2) The purchase or sale of individual cigarettes is prohibited.

Amended by Act 2019, No. 910,§ 4130, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4129, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 4128, eff. 7/1/2019.

Acts 1977, No. 546, § 12; A.S.A. 1947, § 84-4512; Acts 1989, No. 699, § 1; 1997, No. 1337, § 19; 2001, No. 1545, § 3; 2011, No. 836, § 5.