Arkansas Tobacco Products Tax Act of 1977

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. State Privilege Taxes
  6. Arkansas Tobacco Products Tax Act of 1977

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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