Browse Arkansas Code titles and sections
19-6-831. Arkansas Tobacco Control Revenue Fund.
Arkansas Code — all titles (historical 2020) · legal_authorities
19-6-831. Arkansas Tobacco Control Revenue Fund.
(a) There is created on the books of the Treasurer of State, the Auditor of the State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the “Arkansas Tobacco Control Revenue Fund”.
(b)(1) All permit and license fees received by Arkansas Tobacco Control under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., shall be deposited into the State Treasury as special revenues to the credit of the fund.
(2) The fund also shall consist of any other revenues authorized by law.
(c)(1) The fund shall be used for expenses incurred by Arkansas Tobacco Control in the organization, maintenance, operation, and merchant education and training with regard to enforcement of § 5-27-227, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and the Unfair Cigarette Sales Act, § 4-75-701 et seq.
(2) Expenditures of moneys in the fund are subject to the General Accounting and Budgetary Procedures Law, § 19-4-101 et seq., the Arkansas Procurement Law, § 19-11-201 et seq., and other applicable fiscal laws.
(3) The receipts and disbursements of Arkansas Tobacco Control shall be audited annually by Arkansas Legislative Audit.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-6-831
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:19-6-831
Source file: gov.ar.code.title.19.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 27629d9edca3370cedb7ea1ca44bbe2c6420b8d5dcd287ce4042f9cdddc3547b
Source location: content.xml paragraph 12556
Stored source content
19-6-831. Arkansas Tobacco Control Revenue Fund.
(a) There is created on the books of the Treasurer of State, the Auditor of the State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the “Arkansas Tobacco Control Revenue Fund”.
(b)(1) All permit and license fees received by Arkansas Tobacco Control under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., shall be deposited into the State Treasury as special revenues to the credit of the fund.
(2) The fund also shall consist of any other revenues authorized by law.
(c)(1) The fund shall be used for expenses incurred by Arkansas Tobacco Control in the organization, maintenance, operation, and merchant education and training with regard to enforcement of § 5-27-227, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and the Unfair Cigarette Sales Act, § 4-75-701 et seq.
(2) Expenditures of moneys in the fund are subject to the General Accounting and Budgetary Procedures Law, § 19-4-101 et seq., the Arkansas Procurement Law, § 19-11-201 et seq., and other applicable fiscal laws.
(3) The receipts and disbursements of Arkansas Tobacco Control shall be audited annually by Arkansas Legislative Audit.
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Arkansas Code — all titles (historical 2020) · legal_authorities
19-4-101. Title.
This chapter shall be referred to and may be cited as the “General Accounting and Budgetary Procedures Law”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 19-4-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 19-4-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-201. Title.
This subchapter shall be known and may be cited as the “Arkansas Tobacco Products Tax Act of 1977”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-201
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
4-75-701. Title.
This subchapter shall be known and may be cited as the “Unfair Cigarette Sales Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 4-75-701
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 4-75-701. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
5-27-227. Providing minors with tobacco products, vapor products, alternative nicotine products, e-liquid products, and cigarette papers — Purchase, use, or possession prohibited — Self-service displays prohibited — Placement of tobacco vending machines.
(a)(1) It is unlawful for any person to give, barter, or sell to a minor:
(A) Tobacco in any form;
(B) Cigarette paper; or
(C) A vapor product, alternative nicotine product, e-liquid product, or any component of a vapor product, alternative nicotine product, or e-liquid product.
(2) Except as provided in subdivision (a)(3) of this section, a person who pleads guilty or nolo contendere to or is found guilty of violating subdivision (a)(1) of this section is guilty of a Class A misdemeanor.
(3) An employee or owner of a retail location permitted under § 26-57-215 who violates subdivision (a)(1) of this section while inside the retail location upon conviction is subject to a fine not to exceed one hundred dollars ($100) per violation.
(b)(1) It is unlawful for a minor to:
(A) Use or possess or to purchase, or attempt to purchase:
(i) Tobacco in any form;
(ii) Cigarette papers; or
(iii) A vapor product, alternative nicotine product, e-liquid product, or any component of a vapor product, alternative nicotine product, or e-liquid product; or
(B) For the purpose of obtaining or attempting to obtain tobacco in any form, a vapor product, alternative nicotine product, e-liquid product, any component of a vapor product, alternative nicotine product, or e-liquid product, or cigarette papers, falsely represent himself or herself not to be a minor by displaying proof of age that is false, fraudulent, or not actually proof of the minor's age.
(2) Any cigarettes, tobacco products, or cigarette papers found in
Source: Arkansas Code — historical release 78 (November 6, 2020) · 5-27-227
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 5-27-227. This identifies an authority to review, not proof of applicability.