Wholesaler -- Transporting cigarettes with stamps affixed outside state
(a) Every wholesaler of tobacco products doing business at or from an established
place of business located within this state and authorized to purchase
untaxed tobacco products on an open account directly from manufacturers
who have general distribution of tobacco products in Arkansas, and who
sell to licensed retailers, are prohibited from transporting cigarettes
to which stamps have been affixed outside the boundaries of the State
of Arkansas for warehousing or reentry into this state, or both, for either
sale or resale.
(b) The prohibition contained in this section does not apply to any wholesaler
of tobacco products who was actually engaged in and had an established
distribution practice of transporting cigarettes upon which the Arkansas
stamp had been affixed outside the boundaries of the State of Arkansas
for warehousing or reentry into the State of Arkansas, or both, for sale
or resale on or before January 1, 1972.
(c) Upon violation of this section by a wholesaler, the Director of Arkansas
Tobacco Control shall revoke the wholesaler's permit.