PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
Arkansas Tobacco Products Tax Act of 1977
Law
Arkansas Code
Taxation
State Taxes
State Privilege Taxes
Arkansas Tobacco Products Tax Act of 1977
Checkout our iOS App for a better way to browser and research.
Section
26-57-201
Title
Section
26-57-202
Legislative findings and purpose
Section
26-57-203
Definitions
Section
26-57-204
Violations
Section
26-57-205
Enforcement of subchapter
Section
26-57-206
Rules
Section
26-57-207
Privilege to do business
Section
26-57-208
Levy of tax — Rates of tax
Section
26-57-209
Exemption from tax
Section
26-57-211
Wholesaler to pay taxes — Reports and remittance of tax — Definition
Section
26-57-212
Wholesalers and warehouses — Reports, payment of tax, and records
Section
26-57-213
Invoices and other required forms
Section
26-57-214
Registration and permitting required before doing business
Section
26-57-215
Permits — Types
Section
26-57-216
Permits — Number and location — Background check required
Section
26-57-219
Permits — Annual privilege fees
Section
26-57-221
Permits — Not transferable
Section
26-57-222
Permits — Duplicates
Section
26-57-223
Permits — Suspension or revocation
Section
26-57-224
Vendor's bond
Section
26-57-226
Penalties
Section
26-57-227
Operation of vending machine on vendor's premises — Operation of vending machine without permit a public nuisance — Seizure and sale — Redemption
Section
26-57-228
Purchases from unregistered, unpermitted dealers unlawful
Section
26-57-229
Permit holder as wholesaler and retailer
Section
26-57-230
Common carriers
Section
26-57-231
Failure to allow inspection unlawful
Section
26-57-232
Wholesalers — Restrictions — Criminal violations
Section
26-57-233
Salesperson — Restrictions — Violations
Section
26-57-234
Retailers and vendors — Restrictions — Violations
Section
26-57-235
Cigarette stamps generally
Section
26-57-236
Stamp deputies — Appointment and revocation of appointment — Reporting
Section
26-57-237
Cigarette stamps — Sale or delivery
Section
26-57-238
Cigarette stamps — Refund on unsold, returned cigarettes
Section
26-57-239
Consumer to require stamps affixed in proper manner
Section
26-57-240
Counterfeiting of stamps unlawful — Penalty
Section
26-57-241
Reuse of containers unlawful — Penalty
Section
26-57-242
Wholesaler — Transporting cigarettes with stamps affixed outside state for reentry
Section
26-57-243
Unstamped and untaxed products — Personal possession limits
Section
26-57-244
Possession of untaxed, unstamped products — Notice and prima facie evidence
Section
26-57-245
Unstamped products or products with unpaid taxes — Criminal offense — Deceptive trade practice
Section
26-57-246
Possession of improperly handled products as prima facie evidence
Section
26-57-247
Seizure, forfeiture, and disposition of tobacco products and other property
Section
26-57-248
Possession or sale of products with unpaid taxes — Supplemental penalties
Section
26-57-249
Destruction of products upon conviction — Procedure
Section
26-57-250
Civil action to recover tax and penalties — Party defendants
Section
26-57-251
Civil and criminal actions
Section
26-57-252
No bond for costs required
Section
26-57-253
Criminal actions — Appeals
Section
26-57-254
Safety inspections on permitted products — Restrictions on use of e-liquid products and alternative nicotine products — Definitions
Section
26-57-255
Arkansas Tobacco Control Board — Creation — Definition
Section
26-57-256
Arkansas Tobacco Control — Powers
Section
26-57-257
Director of Arkansas Tobacco Control
Section
26-57-259
Nonpreemption
Section
26-57-260
Definitions
Section
26-57-261
Requirements
Section
26-57-262
Sale of export cigarettes — Definitions
Section
26-57-263
Cigarette inputs — Cigarette rolling machines
Section
26-57-264
Information to be provided to Attorney General
Section
26-57-265
Reports by wholesalers to Arkansas Tobacco Control
Section
26-57-266
Enforcement agents — Selection — Qualifications — Authority
Section
26-57-267
Preemption for vapor products, alternative nicotine products, and e-liquid products