Browse Arkansas Code titles and sections
26-57-1302. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1302. Definitions.
(a) “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol”, “lights”, “kings”, and “100s”, and includes any brand name alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to or identifiable with a previously known brand of cigarettes.
(b) “Cigarette” has the same meaning as in § 26-57-260(4).
(c) “Director” means the Director of Arkansas Tobacco Control.
(d) “Licensee” means any person or entity who has been granted and holds a permit or license under § 26-57-215, including a wholesale cigarette license or permit, a wholesale tobacco license or permit, a salesperson's license or permit, a retail cigarette license or permit, a retail tobacco license or permit, or a dealer's license or permit.
(e) “Master Settlement Agreement” has the same meaning as in § 26-57-260(5).
(f) “Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer.
(g) “Participating manufacturer” has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments to the agreement.
(h) “Qualified escrow fund” has the same meaning as that term is defined in § 26-57-260(6).
(i) “Tobacco product manufacturer” has the same meaning as that term is defined in § 26-57-260(9).
(j)(1) “Units sold” means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or indirectly through a distributor, retailer, or similar intermediary during th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1302
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-57-1302
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b37b2e83624b5f179ad017cbdecce8f5163d5596032ba138855debff6093bbb3
Source location: content.xml paragraph 28865
Stored source content
26-57-1302. Definitions.
(a) “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol”, “lights”, “kings”, and “100s”, and includes any brand name alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to or identifiable with a previously known brand of cigarettes.
(b) “Cigarette” has the same meaning as in § 26-57-260(4).
(c) “Director” means the Director of Arkansas Tobacco Control.
(d) “Licensee” means any person or entity who has been granted and holds a permit or license under § 26-57-215, including a wholesale cigarette license or permit, a wholesale tobacco license or permit, a salesperson's license or permit, a retail cigarette license or permit, a retail tobacco license or permit, or a dealer's license or permit.
(e) “Master Settlement Agreement” has the same meaning as in § 26-57-260(5).
(f) “Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer.
(g) “Participating manufacturer” has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments to the agreement.
(h) “Qualified escrow fund” has the same meaning as that term is defined in § 26-57-260(6).
(i) “Tobacco product manufacturer” has the same meaning as that term is defined in § 26-57-260(9).
(j)(1) “Units sold” means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or indirectly through a distributor, retailer, or similar intermediary during the year.
(2) “Units sold” includes all nonparticipating manufacturer cigarettes that are required to be sold in a package bearing a stamp required under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(k) “Wholesaler” means:
(1) Any person or entity who has been granted and holds a wholesale cigarette license or permit or a wholesale tobacco license or permit pursuant to § 26-57-215; and
(2) Any person or entity who as a retailer purchases tobacco products directly from a manufacturer or an unlicensed wholesaler or distributor and is therefore liable for reporting and paying taxes under § 26-57-211(a)(1)(B).
(l) “Importer” means the same as defined in § 26-57-203.
(m) “Newly qualified nonparticipating manufacturer” means a nonparticipating manufacturer that has not previously been listed in the directory maintained by the Attorney General under § 26-57-1303.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
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
26-57-211. Wholesaler to pay taxes — Reports and remittance of tax — Definition.
(a)(1)(A) The taxes levied by this subchapter shall be reported and paid by wholesalers permitted under § 26-57-214.
(B) However, retailers shall be liable for reporting and paying these taxes when a retailer purchases tobacco products directly from a manufacturer or from a wholesaler or distributor not permitted under § 26-57-214.
(2)(A) A taxpayer who fails to report and remit the tobacco tax due on tobacco products purchased from manufacturers, distributors, or wholesalers who are not permitted 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 permit shall be revoked for a period of ninety (90) days for the third and any subsequent offenses.
(3) This subsection does not affect § 26-57-228.
(4) As provided in § 26-57-244, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against a person in possession of an untaxed tobacco product or unstamped cigarettes.
(b)(1) On or before the fifteenth day of each month, every wholesaler shall file a report for the previous month's tax collections with the secretary.
(2) The report shall provide the information prescribed by the secretary.
(c)(1)(A)(i) When the report under subsection (b) of this section is filed, the wholesaler shall remit to the secretary with the report ninety-eight percent (98%) of the tax due for the previous month.
(ii) The discount of two per
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-211
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 26-57-211. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-215. Permits — Types.
(a) Each person listed in this section, before commencing business, or if already in business, before continuing, shall pay an annual privilege fee and secure a permit from the Director of Arkansas Tobacco Control.
(b)(1) In addition to securing a permit under subsection (a) of this section, a manufacturer whose products are sold in this state shall register with the Secretary of the Department of Finance and Administration.
(2) A wholesaler of tobacco products, vapor products, alternative nicotine products, or e-liquid products shall secure the proper wholesale permit.
(3)(A) Every wholesaler's or manufacturer's salesperson of any tobacco products, vapor product, alternative nicotine product, or e-liquid product who contacts a retailer in this state for the purpose of soliciting, taking, or processing orders for the sale of tobacco products, vapor products, alternative nicotine products, or e-liquid products or who through contact delivers or causes delivery of any tobacco products, vapor product, alternative nicotine product, or e-liquid product to a retailer in this state, shall first secure a salesperson's permit.
(B) Application shall be made by the wholesaler or manufacturer who is the salesperson's employer.
(C) A salesperson's permit is not transferable to another employer and must be surrendered to the director by the employer upon termination of the salesperson's employment.
(4) Every retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products that operates a place of business shall secure the proper retail permit.
(5) A current permit holder may secure temporary permits to operate at picnics, fairs, carnivals, circuses, or any other temporary public gathering for periods not to
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-215
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 26-57-215. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-260. Definitions.
As used in this section and § 26-57-261:
(1) “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement;
(2)(A) “Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with another person.
(B) Solely for the purposes of the definition of “affiliate”, the term:
(i) “Owns”, “is owned”, and “ownership” mean ownership of an equity interest, or the equivalent thereof, of ten percent (10%) or more; and
(ii) “Person” means an individual, partnership, committee, association, corporation, or any other organization or group of persons;
(3) “Allocable share” means the allocable share as that term is defined in the Master Settlement Agreement;
(4)(A) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
(i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;
(ii) Tobacco in any form that is functional in the product which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or
(iii) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subdivision (4)(A)(i) of this section.
(B) “Cigarette” includes “roll-your-own”, that is, any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-260
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 26-57-260. This identifies an authority to review, not proof of applicability.