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Arkansas Code of 1987 (2023)
Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606)
Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506)
Subchapter 3 - PAYMENT BY WHOLESALERS AND IMPORTERS (§§ 3-7-301 — 3-7-307)
Section 3-7-301 - Due date
Universal Citation:
AR Code § 3-7-301 (2023)
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Each licensed wholesale distributor and importer of spirituous liquors shall pay the excise tax required by law on the beverages on or before the fifteenth day of the month following the calendar month in which they are first received within this state by the wholesale distributor and importer.
Acts 1971, No. 296, § 2; A.S.A. 1947, § 48-423.
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