STATE STATUTES & CODES

ARKANSAS STATUTES AND CODES

Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977

• § 26-57-201 - Title.
• § 26-57-202 - Legislative findings and purpose.
• § 26-57-203 - Definitions.
• § 26-57-204 - Violations.
• § 26-57-205 - Enforcement of subchapter.
• § 26-57-206 - Rules.
• § 26-57-207 - Business of handling, receiving, etc., a privilege.
• § 26-57-208 - Levy of tax -- Rates of tax.
• § 26-57-209 - Exemption from tax.
• § 26-57-210 - Waiver of tax.
• § 26-57-211
• § 26-57-212 - Wholesalers, warehousemen -- Reports, payment of tax, and records.
• § 26-57-213 - Invoices.
• § 26-57-214 - Registration and licensing required prior to doing business.
• § 26-57-215 - Permits and licenses -- Types.
• § 26-57-216 - Permits and licenses -- Number and location.
• § 26-57-217
• § 26-57-219 - Permits and licenses -- Annual privilege tax.
• § 26-57-220 - Permits and licenses -- Duration.
• § 26-57-221 - Permits and licenses -- Not transferable.
• § 26-57-222 - Permits and licenses -- Duplicates.
• § 26-57-223 - Permits and licenses -- Suspension or revocation.
• § 26-57-224 - Vendor's bond.
• § 26-57-225 - Failure to secure permit unlawful.
• § 26-57-226 - Sale, delivery, etc., without license -- Penalty.
• § 26-57-227 - Operation of vending machine without license a public nuisance -- Seizure and sale -- Redemption.
• § 26-57-228 - Purchases from unregistered, unlicensed dealers unlawful.
• § 26-57-229 - Licensee as wholesaler and retailer.
• § 26-57-230 - Common carriers.
• § 26-57-231 - Failure to allow inspection unlawful.
• § 26-57-232 - Wholesalers -- Restrictions -- Criminal violations.
• § 26-57-233 - Salesperson -- Restrictions -- Violations.
• § 26-57-234 - Retailers and vendors -- Restrictions -- Violations.
• § 26-57-235 - Cigarette stamps generally.
• § 26-57-236
• § 26-57-237 - Cigarette stamps -- Sale or delivery.
• § 26-57-238 - Cigarette stamps -- Refund on unsold, returned cigarettes.
• § 26-57-239 - Consumer to require stamps affixed in proper manner.
• § 26-57-240 - Counterfeiting of stamps unlawful -- Penalty.
• § 26-57-241 - Reuse of containers unlawful -- Penalty.
• § 26-57-242 - Wholesaler -- Transporting cigarettes with stamps affixed outside state for reentry.
• § 26-57-243 - Unstamped and untaxed products -- Personal possession limits.
• § 26-57-244 - Possession of untaxed, unstamped products -- Notice and prima facie evidence.
• § 26-57-245 - Unstamped products or products with unpaid taxes -- Purchase, sale, receipt, etc., a criminal offense.
• § 26-57-246 - Possession of improperly handled products as prima facie evidence.
• § 26-57-247 - Seizure, forfeiture, and disposition of tobacco products and other property.
• § 26-57-248 - Possession or sale of products with unpaid taxes -- Supplemental fines.
• § 26-57-249 - Destruction of products upon conviction -- Procedure.
• § 26-57-250 - Civil action to recover tax and penalties -- Party defendants.
• § 26-57-251 - Civil actions brought in name of director -- Criminal actions.
• § 26-57-252 - No bond for costs required.
• § 26-57-253 - Criminal actions -- Appeals.
• § 26-57-254 - Health inspections.
• § 26-57-255 - Arkansas Tobacco Control Board.
• § 26-57-256 - Powers of the Arkansas Tobacco Control Board.
• § 26-57-257 - Director of Arkansas Tobacco Control.
• § 26-57-258 - Continuation of permits, licenses, regulations, etc., of Department of Finance and Administration.
• § 26-57-259 - Nonpreemption.
• § 26-57-260 - Definitions.
• § 26-57-261 - Requirements.
• § 26-57-262 - Sale of export cigarettes.

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