§ 26-57-1101 - Additional tax -- Cigarettes. - Arkansas Statutes

26-57-1101. Additional tax -- Cigarettes.

(a) In addition to the excise or privilege taxes levied under 26-57-208 and 26-57-802, there is hereby levied a tax of one dollar twenty-five cents ($1.25) per one thousand (1000) cigarettes sold in the state.

(b) As provided in 26-57-244, the Director of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.