Arkansas Code

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Subchapter 2 — Arkansas Tobacco Products Tax Act of 1977

• Section26-57-201. Title.
• Section26-57-202. Legislative findings and purpose.
• Section26-57-203. Definitions.
• Section26-57-204. Violations.
• Section26-57-205. Enforcement of subchapter.
• Section26-57-206. Rules.
• Section26-57-207. Privilege to do business.
• Section26-57-208. Levy of tax — Rates of tax.
• Section26-57-209. Exemption from tax.
• Section26-57-210. [Repealed.]
• Section26-57-211. Wholesaler to pay taxes — Reports and remittance of tax — Definition.
• Section26-57-212. Wholesalers and warehouses — Reports, payment of tax, and records.
• Section26-57-213. Invoices and other required forms.
• Section26-57-214. Registration and permitting required before doing business.
• Section26-57-215. Permits — Types.
• Section26-57-216. Permits — Number and location — Background check required.
• Section26-57-217, 26-57-218. [Repealed.]
• Section26-57-219. Permits — Annual privilege fees.
• Section26-57-220. [Repealed.]
• Section26-57-221. Permits — Not transferable.
• Section26-57-222. Permits — Duplicates.
• Section26-57-223. Permits — Suspension or revocation.
• Section26-57-224. Vendor's bond.
• Section26-57-225. [Repealed.]
• Section26-57-226. Penalties.
• Section26-57-227. Operation of vending machine on vendor's premises — Operation of vending machine without permit a public nuisance — Seizure and sale — Redemption.
• Section26-57-228. Purchases from unregistered, unpermitted dealers unlawful.
• Section26-57-229. Permit holder as wholesaler and retailer.
• Section26-57-230. Common carriers.
• Section26-57-231. Failure to allow inspection unlawful.
• Section26-57-232. Wholesalers — Restrictions — Criminal violations.
• Section26-57-233. Salesperson — Restrictions — Violations.
• Section26-57-234. Retailers and vendors — Restrictions — Violations.
• Section26-57-235. Cigarette stamps generally.
• Section26-57-236. Stamp deputies — Appointment and revocation of appointment — Reporting.
• Section26-57-237. Cigarette stamps — Sale or delivery.
• Section26-57-238. Cigarette stamps — Refund on unsold, returned cigarettes.
• Section26-57-239. Consumer to require stamps affixed in proper manner.
• Section26-57-240. Counterfeiting of stamps unlawful — Penalty.
• Section26-57-241. Reuse of containers unlawful — Penalty.
• Section26-57-242. Wholesaler — Transporting cigarettes with stamps affixed outside state for reentry.
• Section26-57-243. Unstamped and untaxed products — Personal possession limits.
• Section26-57-244. Possession of untaxed, unstamped products — Notice and prima facie evidence.
• Section26-57-245. Unstamped products or products with unpaid taxes — Criminal offense — Deceptive trade practice.
• Section26-57-246. Possession of improperly handled products as prima facie evidence.
• Section26-57-247. Seizure, forfeiture, and disposition of tobacco products and other property.
• Section26-57-248. Possession or sale of products with unpaid taxes — Supplemental penalties.
• Section26-57-249. Destruction of products upon conviction — Procedure.
• Section26-57-250. Civil action to recover tax and penalties — Party defendants.
• Section26-57-251. Civil and criminal actions.
• Section26-57-252. No bond for costs required.
• Section26-57-253. Criminal actions — Appeals.
• Section26-57-254. Safety inspections on permitted products — Restrictions on use of e-liquid products and alternative nicotine products — Definitions.
• Section26-57-255. Arkansas Tobacco Control Board — Creation — Definition.
• Section26-57-256. Arkansas Tobacco Control — Powers.
• Section26-57-257. Director of Arkansas Tobacco Control.
• Section26-57-258. [Repealed.]
• Section26-57-259. Nonpreemption.
• Section26-57-260. Definitions.
• Section26-57-261. Requirements.
• Section26-57-262. Sale of export cigarettes — Definitions.
• Section26-57-263. Cigarette inputs — Cigarette rolling machines.
• Section26-57-264. Information to be provided to Attorney General.
• Section26-57-265. Reports by wholesalers to Arkansas Tobacco Control.
• Section26-57-266. Enforcement agents — Selection — Qualifications — Authority.
• Section26-57-267. Preemption for vapor products, alternative nicotine products, and e-liquid products.