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Arkansas Code of 1987 (2024)
Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606)
Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506)
Subchapter 1 - GENERAL PROVISIONS (§§ 3-7-101 — 3-7-116)
- Section 3-7-101 - Purpose
- Section 3-7-102 - Definition
- Section 3-7-103 - Penalty - Revocation
- Section 3-7-104 - Rate of tax
- Section 3-7-105 - Malt liquor tax - Reporting and payments
- Section 3-7-106 - Shipping permits
- Section 3-7-107 - Enforcement of rules
- Section 3-7-108 - Disposition of funds
- Section 3-7-109 - Delinquent taxes
- Section 3-7-110 - Wrongful tax collections
- Section 3-7-111 - Additional taxes
- Section 3-7-112 - Methods of identifying imported liquors
- Section 3-7-113 - Distillers and wholesalers - Records
- Section 3-7-114 - Wholesalers and retailers - Obtaining liquor illegally - Nonpayment of taxes
- Section 3-7-115 - Sacramental wine
- Section 3-7-116 - Tax rebate for qualified manufacturers - Definitions
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