General Provisions

  1. Law
  2. Arkansas Code
  3. Alcoholic Beverages
  4. Excise Taxes
  5. General Provisions

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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