Code of Arkansas, Title 26, Chapter 57
Arkansas Tobacco Products Tax Act of 1977
Chapter 57 - Table of Sections |
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Section |
Headnote |
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Citation |
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Legislative findings and purpose. |
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| Definitions | |
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Violations |
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Enforcement of subchapter |
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Rules |
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Privilege to do business |
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Levy of tax -- Rates of tax |
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Exemption from tax. |
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Wholesaler to pay taxes -- Reports and remittance of tax |
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Wholesalers, warehousemen -- Reports, payment of tax, and records |
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Invoices |
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Registration and licensing required prior to doing business |
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Permits and licenses -- Types |
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Permits and licenses -- Number and location -- Background check required |
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Permits and licenses -- Annual privilege tax |
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| 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 |
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Section |
Headnote |
| 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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