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26-57-1104. Reporting and remittance.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1104. Reporting and remittance.
The additional taxes levied in §§ 26-57-1101 and 26-57-1102 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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1104
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:26-57-1104
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 23d869811be826dec3d844b9e019e11c085a220e24716c8ac3799a22b2b4ebd9
Source location: content.xml paragraph 28562
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26-57-1104. Reporting and remittance.
The additional taxes levied in §§ 26-57-1101 and 26-57-1102 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.
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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. The source passage cites 26-57-1101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1102. Additional tax — Tobacco products other than cigarettes.
(a) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco products other than cigarettes at the rate of two percent (2%) of the invoice price to a wholesaler or retailer, before discounts.
(b)(1)(A) The taxes levied by this section and § 26-57-1101 shall be reported and paid by wholesalers that shall be licensed under § 26-57-214.
(B) However, unless a retailer has confirmed and establishes by clear and convincing evidence that the tax levied under this section has been paid previously on the tobacco products, the retailer is liable for reporting and paying these taxes when the retailer obtains tobacco products from a person other than a wholesaler licensed under § 26-57-214.
(2)(A) A taxpayer that fails to report and remit the tobacco tax due on tobacco products obtained from any person other than a wholesaler that is licensed under § 26-57-214 shall be subject to the following penalties:
(i) Five percent (5%) of the total tobacco tax due for the first offense;
(ii) Twenty percent (20%) of the total tobacco tax due for the second offense; and
(iii) Twenty-five percent (25%) of the total tobacco tax due for the third and any subsequent offenses.
(B) In addition, the taxpayer's retail cigarette/tobacco permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.
(3) This subsection does not affect the provisions of § 26-57-228.
(c) 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 untaxed tobacco products.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1102
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 26-57-1102. 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.