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ARKANSAS STATUTES AND CODES
§ 26-57-1105 - Applicability.
26-57-1105. Applicability.
The tax levied in 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997 and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.
The tax levied in 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997 and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.
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