Code of Arkansas, Title 26, Chapter 57

Arkansas Tobacco Products Tax Act of 1977

Chapter 57 - Table of Sections

Section

Headnote

26-57-201

Title

26-57-202

Legislative findings and purpose.

26-57-203

Definitions

26-57-204

Violations

26-57-205

Enforcement of subchapter

26-57-206

Rules

26-57-207

Privilege to do business

26-57-208

Levy of tax -- Rates of tax

26-57-209

Exemption from tax.

26-57-211

Wholesaler to pay taxes -- Reports and remittance of tax

26-57-212

Wholesalers, warehousemen -- Reports, payment of tax, and records

26-57-213

Invoices

26-57-214

Registration and licensing required prior to doing business

26-57-215

Permits and licenses -- Types

26-57-216

Permits and licenses -- Number and location -- Background check required

26-57-219

Permits and licenses -- Annual privilege tax

26-57-220 Permits and licenses -- Duration
26-57-221 Permits and licenses -- Not transferable
26-57-222 Permits and licenses -- Duplicates
26-57-223 Permits and licenses -- Suspension or revocation
26-57-224 Vendor's bond
26-57-225 Failure to secure permit unlawful
26-57-226 Penalties
26-57-227 Operation of vending machine without license a public nuisance -- Seizure and sale -- Redemption
26-57-228 Purchases from unregistered, unlicensed dealers unlawful
26-57-229 Licensee as wholesaler and retailer
26-57-230 Common carriers
26-57-231 Failure to allow inspection unlawful
26-57-232 Wholesalers -- Restrictions -- Criminal violations
26-57-233 Salesperson -- Restrictions -- Violations
26-57-234 Retailers and vendors -- Restrictions -- Violations
26-57-235 Cigarette stamps generally
26-57-236 Stamp deputies -- Appointment and revocation of appointment -- Reporting
26-57-237 Cigarette stamps -- Sale or delivery
26-57-238 Cigarette stamps -- Refund on unsold, returned cigarettes
26-57-239 Consumer to require stamps affixed in proper manner
26-57-240 Counterfeiting of stamps unlawful -- Penalty
26-57-241 Reuse of containers unlawful -- Penalty
26-57-242 Wholesaler -- Transporting cigarettes with stamps affixed outside state for reentry
26-57-243 Unstamped and untaxed products -- Personal possession limits
26-57-244 Possession of untaxed, unstamped products -- Notice and prima facie evidence
26-57-245 Unstamped products or products with unpaid taxes -- Criminal offense -- Deceptive trade practice
26-57-246 Possession of improperly handled products as prima facie evidence
26-57-247 Seizure, forfeiture, and disposition of tobacco products and other property
26-57-248 Possession or sale of products with unpaid taxes -- Supplemental fines
26-57-249 Destruction of tobacco products upon conviction -- Procedure
26-57-250 Civil action to recover tax and penalties -- Party defendants
26-57-251 Civil actions brought in name of director -- Criminal actions
26-57-252 No bond for costs required
26-57-253 Criminal actions -- Appeals
26-57-254 Safety inspections on permitted products -- Restrictions on use of e-liquid products and alternative nicotine products -- Definitions
26-57-255 Arkansas Tobacco Control Board -- Creation
26-57-256 Arkansas Tobacco Control Board -- Powers -- Definition
26-57-257 Director of Arkansas Tobacco Control
26-57-258 Continuation of actions of Department of Finance and Administration
26-57-259 Nonpreemption
26-57-260 Definitions
26-57-261 Requirements
26-57-262 Sale of export cigarettes
26-57-263 Cigarette inputs -- Cigarette rolling machines
26-57-264 Information to be provided to Attorney General
26-57-265 Reports by wholesalers to Arkansas Tobacco Control
26-57-266 Enforcement agents -- Selection -- Qualifications -- Authority
26-57-267 Preemption for vapor products, alternative nicotine products, and e-liquid products

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