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26-57-1101. Additional tax — Cigarettes.
Arkansas Code — all titles (historical 2020) · legal_authorities
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 and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state.
(b) As provided in § 26-57-244, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1101
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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Stable record: arkansas_code:legal_authorities:26-57-1101
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ded517737d5632067bbf549a5bc67cabfd25e792a155810e33af896f274a9b32
Source location: content.xml paragraph 28524
Stored source content
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 and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state.
(b) As provided in § 26-57-244, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-208. Levy of tax — Rates of tax.
An excise or privilege tax is levied as follows:
(1) The excise or privilege tax on cigarettes sold in this state is ten dollars and fifty cents ($10.50) per one thousand (1,000) cigarettes sold; and
(2)(A)(i) An excise or privilege tax is levied on the first sale of tobacco products other than cigarettes at the rate of sixteen percent (16%) of the invoice price, before discounts.
(ii) However, the excise or privilege tax levied under subdivision (2)(A)(i) of this section is subject to the limitation stated in subdivision (2)(B) of this section.
(B)(i) The total amount of the excise or privilege taxes levied under this section and §§ 26-57-803, 26-57-805, and 26-57-807 on cigars shall not exceed fifty cents (50¢) per cigar.
(ii) If the total amount of the excise or privilege taxes levied under this section and §§ 26-57-803, 26-57-805, and 26-57-807 on cigars would exceed fifty cents (50¢) per cigar, the excise or privilege tax rates under this section and §§ 26-57-803, 26-57-805, and 26-57-807 shall be reduced proportionally.
(iii) The Secretary of the Department of Finance and Administration shall adopt rules to implement this subdivision (2)(B).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-208
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 26-57-208. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-244. Possession of untaxed, unstamped products — Notice and prima facie evidence.
(a) Except as provided under § 26-57-243, it is unlawful for a person to receive or have in the person's possession for sale, consumption, or any other purpose, any untaxed tobacco products or unstamped cigarettes unless the tax prescribed by this subchapter has been paid directly to the Secretary of the Department of Finance and Administration by the person in possession of the untaxed tobacco products or unstamped cigarettes.
(b) The absence of the stamps from any container of cigarettes is notice to all persons that the tax has not been paid and is prima facie evidence of the nonpayment of the tax.
(c) If tax has been paid to the secretary on any untaxed tobacco products or unstamped cigarettes, a consumer may establish proof of the payment by providing a receipt or any other documentation that clearly indicates that the tax was paid.
(d) This section does not relieve any retail permit holder from the obligations placed on the retail permit holder by § 26-57-228.
(e) A retail permit holder shall not have in the retail permit holder possession any unstamped cigarettes or any tobacco products on which the tax prescribed by this subchapter has not been paid.
(f)(1) Except to the extent the tobacco products are exempt under § 26-57-243, an Arkansas consumer who purchases any untaxed tobacco products or unstamped cigarettes shall be liable for reporting and remitting all excise tax due on the tobacco products as levied under this subchapter.
(2) The tax due shall be reported on forms provided by the secretary on or before the fifteenth day of the month following the month in which the untaxed purchase was made.
(3) The report shall provide the information prescribed by
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-244
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 26-57-244. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-802. Additional tax — Applicability — Reporting and remitting — Definition.
(a) In addition to any other taxes levied on cigarettes, there is levied a tax of fifty cents (50¢) per one thousand (1,000) cigarettes sold in the state.
(b) The additional tax levied in this section shall be reported and remitted in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(c)(1) The first three million dollars ($3,000,000) of the net revenues derived from the additional tax levied in this section shall be deposited into the State Treasury to the credit of the Aging and Adult Services Fund Account, to be used exclusively for transportation services benefitting the elderly, including the Meals on Wheels Program and the remainder shall be deposited into the State Treasury as general revenues.
(2) As used in this subsection and pertaining to taxes levied on cigarettes, “the first three million dollars ($3,000,000) of the net revenues derived from the additional tax” means the first three million dollars ($3,000,000) each year of the net revenues derived from the additional tax.
(d) As provided in § 26-57-244, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product or unstamped cigarettes.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-802
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 26-57-802. This identifies an authority to review, not proof of applicability.