Browse Arkansas Code titles and sections
26-57-1303. Certifications — Directory — Tax stamps.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1303. Certifications — Directory — Tax stamps.
(a)Certification.
(1) No later than April 30 each year, every tobacco product manufacturer whose cigarettes are sold in the state, whether directly or through a wholesaler, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form prescribed by the Attorney General a certification to the Attorney General certifying under penalty of perjury that as of the date of the certification the tobacco product manufacturer either:
(A) Is a participating manufacturer; or
(B) Is in full compliance with §§ 26-57-260 and 26-57-261, including all quarterly installment payments that may be required under § 26-57-1305(e).
(2)(A) A participating manufacturer shall include in its certification a list of its brand families.
(B) The participating manufacturer shall update the list required under subdivision (a)(2)(A) of this section thirty (30) calendar days before an addition to or modification of the participating manufacturer's brand families by executing and delivering a supplemental certification to the Attorney General.
(3) A nonparticipating manufacturer shall include in its certification:
(A) An electronic mail address and fax number to which notices from the Attorney General may be sent and a list of all of its brand families and the number of units sold for each brand family that were sold in the state during the preceding calendar year; and
(B) A list of the nonparticipating manufacturer's brand families that have been sold in the state at any time during the current calendar year:
(i) Indicating by an asterisk any brand family sold in the state during the preceding calendar year but that is no longer being sold in the state as of the date of the certification; and
(ii) Identif
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1303
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:26-57-1303
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d2e0f4e561fc8ad0e93bb2ea37e7e7e50eb2b29e70da56874a52e2e6370c1b4d
Source location: content.xml paragraph 28889
Stored source content
26-57-1303. Certifications — Directory — Tax stamps.
(a)Certification.
(1) No later than April 30 each year, every tobacco product manufacturer whose cigarettes are sold in the state, whether directly or through a wholesaler, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form prescribed by the Attorney General a certification to the Attorney General certifying under penalty of perjury that as of the date of the certification the tobacco product manufacturer either:
(A) Is a participating manufacturer; or
(B) Is in full compliance with §§ 26-57-260 and 26-57-261, including all quarterly installment payments that may be required under § 26-57-1305(e).
(2)(A) A participating manufacturer shall include in its certification a list of its brand families.
(B) The participating manufacturer shall update the list required under subdivision (a)(2)(A) of this section thirty (30) calendar days before an addition to or modification of the participating manufacturer's brand families by executing and delivering a supplemental certification to the Attorney General.
(3) A nonparticipating manufacturer shall include in its certification:
(A) An electronic mail address and fax number to which notices from the Attorney General may be sent and a list of all of its brand families and the number of units sold for each brand family that were sold in the state during the preceding calendar year; and
(B) A list of the nonparticipating manufacturer's brand families that have been sold in the state at any time during the current calendar year:
(i) Indicating by an asterisk any brand family sold in the state during the preceding calendar year but that is no longer being sold in the state as of the date of the certification; and
(ii) Identifying by name and address any other manufacturer of the brand families in the preceding or current calendar year.
(4) The nonparticipating manufacturer shall update the list required under subdivision (a)(3) of this section thirty (30) calendar days before an addition to or modification of the nonparticipating manufacturer's brand families by executing and delivering a supplemental certification to the Attorney General.
(5) The certification for a nonparticipating manufacturer shall further certify:
(A) That the nonparticipating manufacturer is registered to do business in the state or has appointed a resident agent for service of process and provided notice thereof as required by § 26-57-1304;
(B) That the nonparticipating manufacturer:
(i) Has established and continues to maintain a qualified escrow fund; and
(ii) Has executed a qualified escrow agreement that has been reviewed and approved by the Attorney General and that governs the qualified escrow fund;
(C) That the nonparticipating manufacturer is in full compliance with §§ 26-57-260 and 26-57-261, this subchapter, and the rules promulgated under §§ 26-57-260 and 26-57-261 and this subchapter;
(D) The name, address, and telephone number of the financial institution with which the nonparticipating manufacturer has established the qualified escrow fund required under §§ 26-57-260 and 26-57-261 and the rules promulgated under §§ 26-57-260 and 26-57-261;
(E) The account number of the qualified escrow fund and any subaccount number for the state;
(F) The amount the nonparticipating manufacturer placed in the fund for cigarettes sold in the state during the preceding calendar year, the date and amount of each deposit, and the evidence or verification the Attorney General deems necessary to confirm the requirements of this subsection;
(G) The amount and date of each withdrawal or transfer of funds the nonparticipating manufacturer made from the fund or from any other qualified escrow fund into which it made escrow payments under §§ 26-57-260 and 26-57-261 and the rules promulgated under §§ 26-57-260 and 26-57-261;
(H)(i) That the nonparticipating manufacturer consents to be sued in the courts of the state for purposes of the Attorney General's enforcing §§ 26-57-260 and 26-57-261, this subchapter, or the rules promulgated under §§ 26-57-260 and 26-57-261.
(ii) The consent to suit under subdivision (a)(5)(H)(i) of this section shall be demonstrated by the execution and submission of a consent-to-suit form prepared by the Attorney General, with proof of authority to consent and execute the form; and
(I)(i) In the case of a nonparticipating manufacturer located outside of the United States, that it has provided a declaration on a form prescribed by the Attorney General from each of its importers into the United States of any of its brand families to be sold in the state that the importer accepts joint and several liability with the nonparticipating manufacturer for all escrow deposits due under § 26-57-261 and for all penalties assessed under § 26-57-261.
(ii) A declaration under subdivision (a)(5)(I)(i) of this section shall appoint for the declarant a resident agent for service of process in Arkansas under § 26-57-1304.
(6) A tobacco product manufacturer may not include a brand family in its certification unless:
(A) In the case of a participating manufacturer, the participating manufacturer affirms that the brand family is its cigarettes for purposes of calculating its payments under the Master Settlement Agreement for the relevant year in the volume and shares determined under the Master Settlement Agreement; and
(B) In the case of a nonparticipating manufacturer, the nonparticipating manufacturer affirms that the brand family is its cigarettes for purposes of §§ 26-57-260 and 26-57-261.
(7) Subdivision (a)(6) of this section does not limit or otherwise affect the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the Master Settlement Agreement or for purposes of §§ 26-57-260 and 26-57-261.
(8) Tobacco product manufacturers shall maintain all invoices and documentation of sales and other information relied upon for the certification for a period of five (5) years unless otherwise required by law to maintain them for a greater period of time.
(9) A tobacco product manufacturer shall include in its certification a statement that it holds a valid permit under 26 U.S.C. § 5713, as it existed on January 1, 2011, and shall provide a copy of the permit to the Attorney General upon request.
(10)(A) It is unlawful for a person to submit a certification required by this section that asserts the truth of any material matter that the person knows to be false or inaccurate.
(B) In addition to any other provision of law, the Attorney General may seek a civil penalty in an amount not to exceed ten thousand dollars ($10,000) against a person that violates this subsection.
(C) A civil penalty collected under this section is general revenue of the state.
(b)Directory of Cigarettes Approved for Stamping and Sale.
(1) Not later than the last business day of May of each year, the Attorney General shall develop and make available for public inspection and shall publish on the Attorney General's website a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of subsection (a) of this section and all brand families that are listed in the certifications except as provided in this section.
(2) The Attorney General shall not include or retain in the directory described in this subsection the name or brand families of any manufacturer that has failed to provide the required certification or whose certification the Attorney General determines is not in compliance with subsection (a) of this section unless the Attorney General has determined that the violation has been cured to the satisfaction of the Attorney General.
(3) Neither a tobacco product manufacturer nor brand family shall be included or retained in the directory described in this subsection if the Attorney General concludes in the case of a nonparticipating manufacturer that:
(A) An escrow payment required under §§ 26-57-260 and 26-57-261 for any period for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the Attorney General;
(B) An outstanding final judgment, including interest on the judgment, for a violation of §§ 26-57-260 and 26-57-261 has not been fully satisfied for the brand family or the manufacturer; or
(C) The total nationwide reported sales of cigarettes on which federal excise tax is paid exceeds the sum of its nationwide reports under 15 U.S.C. § 376, as it existed on January 1, 2011, and any interstate reports by more than five percent (5%) of its total sales or one million (1,000,000) cigarettes, whichever is less, unless the nonparticipating manufacturer cures or satisfactorily explains the discrepancy within thirty (30) days after receiving notice of the discrepancy.
(4) A tobacco product manufacturer or brand family shall not be maintained in the directory described in this subsection if the Attorney General concludes that:
(A) The tobacco product manufacturer knowingly sold cigarettes to a stamp deputy whose appointment and commission has been revoked by the Secretary of the Department of Finance and Administration under § 26-57-236;
(B) The tobacco product manufacturer or any of the tobacco product manufacturer's affiliates, sales entity affiliates, officers, or directors has pleaded guilty or nolo contendere to or been found guilty of a felony crime relating to the sale or taxation of cigarettes or tobacco products; or
(C)(i) The tobacco product manufacturer and the tobacco product manufacturer's brand families have been removed from the directory of another state based on acts or omissions that would, if done in this state, serve as a basis for removal from the directory maintained by the Attorney General under this section, unless the tobacco product manufacturer demonstrates that its removal from the other state's directory was effected without due process.
(ii) A tobacco product manufacturer that is removed from the state directory under this subsection shall be eligible for relisting in the directory described in this subsection on the earlier of the date on which the tobacco product manufacturer cures the violation or the date on which the tobacco product manufacturer is reinstated to the directory in the other state.
(5) The Attorney General shall update the directory described in this subsection as necessary in order to correct mistakes and to add or remove a tobacco product manufacturer or brand family to keep the directory in conformity with the requirements of this subchapter.
(6) Every wholesaler shall provide and update as necessary an electronic mail address to the Attorney General for the purpose of receiving any notifications as may be required by this subchapter.
(7)(A) The Attorney General may not remove the manufacturer or its brand families from the directory until at least fifteen (15) days after the manufacturer has been given notice of an intended action.
(B) Notice under subdivision (b)(7)(A) of this section shall be sufficient and be deemed immediately received by a manufacturer if the notice is sent either electronically or by facsimile to an electronic mail address or facsimile number, as the case may be, provided by the manufacturer in its most recent certification filed under subsection (a) of this section.
(c)Prohibition Against Stamping, Sale, or Import of Cigarettes Not in Directory.
(1) It is unlawful for any person or entity to:
(A) Affix a tax stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family that the person or entity knows is not included in the directory maintained by the Attorney General pursuant to subsection (b) of this section; or
(B) Sell, offer, or possess in this state, or import for personal consumption in this state, cigarettes of a tobacco product manufacturer or brand family that the person or entity knows is not included in the directory maintained by the Attorney General pursuant to subsection (b) of this section.
(2) Persons and entities are deemed to have received notice that cigarettes of a tobacco product manufacturer or a brand family are not included in the directory maintained by the Attorney General pursuant to subsection (b) of this section at the time the Attorney General's website fails to list any such cigarettes in the directory or at the time the Attorney General removes the cigarettes from the directory.
(3) A person or entity purchasing cigarettes for resale shall not be in violation of this subchapter if:
(A) At the time of purchase the manufacturer and brand families of the cigarettes are included in the directory maintained by the Attorney General pursuant to subsection (b) of this section and the cigarettes are lawfully stamped and sold within twenty-one (21) days of the date the manufacturer and brand families were removed from the directory; or
(B)(i) In the case of a retailer, the cigarettes are sold or delivered to retail customers within twenty-one (21) days after receipt of delivery of the cigarettes from a wholesaler so long as the cigarettes in question were lawfully purchased from the same wholesaler and the twenty-one-day period has not expired.
(ii) Possession of cigarettes after the twenty-one-day period in subdivision (c)(3)(B)(i) of this section has expired is a violation of subdivision (c)(1) of this section.
(4) No brand families may be purchased by or delivered to a wholesaler once the manufacturer and brand families are removed from the directory.
(5) Any manufacturer, wholesaler, or retailer selling cigarettes for resale of a manufacturer or brand family that has been removed from the directory maintained by the Attorney General pursuant to subsection (b) of this section shall notify the purchaser of the cigarettes of that fact at the time of delivery of the cigarettes.
(6)(A) Unless otherwise provided by contract or purchase agreement, a purchaser shall be entitled to a refund of the purchase price from the manufacturer, wholesaler, or retailer from whom the cigarettes were purchased of any cigarettes that are the product of a manufacturer or a brand family that has been removed from the directory maintained by the Attorney General pursuant to subsection (b) of this section.
(B) The Department of Finance and Administration may by rule provide for a refund of the price of tax stamps that have been lawfully affixed to cigarettes that may not be sold under this subsection.
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.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Contents** Any person who sells, transfers, or ships for profit cigarettes or smokeless tobacco in interstate commerce, whereby such cigarettes or smokeless tobacco are shipped into a State, locality, or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco, or who advertises or offers cigarettes or smokeless tobacco for such a sale, transfer, or shipment, shall—
(1) first file with the Attorney General of the United States and with the tobacco tax administrators of the State and place into which such shipment is made or in which such advertisement or offer is disseminated a statement setting forth his name and trade name (if any), and the address of his principal place of business and of any other place of business, as well as telephone numbers for each place of business, a principal electronic mail address, any website addresses, and the name, address, and telephone number of an agent in the State authorized to accept service on behalf of the person;
(2) not later than the 10th day of each calendar month, file with the tobacco tax administrator of the State into which such shipment is made, a memorandum or a copy of the invoice covering each and every shipment of cigarettes or smokeless tobacco made during the previous calendar month into such State; the memorandum or invoice in each case to include the name and address of the person to whom the shipment was made, the brand, the quantity thereof, and the name, address, and phone number of the person delivering the shipment to the recipient on behalf of the delivery seller, with all invoice or memoranda information relating to specific customers to be organized by city or town and by zip code; and
(3) with respect to each memorandum or invoice filed with a State under para
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 376
Stored review status: release_metadata_unconfirmed. The source passage cites 15 U.S.C. § 376. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 730
TITLE 15—COMMERCE AND TRADE
§ 376
‘‘(1) provides for the administration of tobacco
product laws or laws pertaining to interstate sales or
other sales of tobacco products;
‘‘(2) provides for the seizure of tobacco products or
other property related to a violation of such laws; or
‘‘(3) establishes cooperative programs for the ad-
ministration of such laws.
‘‘(c) TREATMENT
OF
STATE
AND
LOCAL
GOVERN-
MENTS.—Nothing in this Act or the amendments made
by this Act shall be construed to authorize, deputize, or
commission States or local governments as instrumen-
talities of the United States.
‘‘(d) ENFORCEMENT WITHIN INDIAN COUNTRY.—Nothing
in this Act or the amendments made by this Act shall
prohibit, limit, or restrict enforcement by the Attorney
General of the United States of this Act or an amend-
ment made by this Act within Indian country.
‘‘(e) AMBIGUITY.—Any ambiguity between the lan-
guage of this section or its application and any other
provision of this Act shall be resolved in favor of this
section.
‘‘(f) DEFINITIONS.—In this section—
‘‘(1) the term ‘Indian country’ has the meaning
given that term in section 1 of the Jenkins Act [Act
of October 19, 1949, 15 U.S.C. 375], as amended by this
Act; and
‘‘(2) the term ‘tribal enterprise’ means any business
enterprise, regardless of whether incorporated or un-
incorporated under Federal or tribal law, of an Indian
tribe or group of Indian tribes.’’
§ 376. Reports to State tobacco tax administrator
(a) Contents
Any person who sells, transfers, or ships for
profit cigarettes or smokeless tobacco in inter-
state commerce, whereby such cigarettes or
smokeless tobacco are shipped into a State, lo-
cality, or Indian country of an Indian tribe tax-
ing the sale or use of cigarettes or smokeless
Source: Supplied 2024 U.S. Code historical extraction · 15 U.S.C. § 376
Stored review status: historical_2024_not_currentness_verified. The source passage cites 15 U.S.C. § 376. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Issuance** A person shall not engage in business as a manufacturer or importer of tobacco products or processed tobacco or as an export warehouse proprietor without a permit to engage in such business. Such permit, conditioned upon compliance with this chapter and regulations issued thereunder, shall be issued in such form and in such manner as the Secretary shall by regulation prescribe, to every person properly qualified under sections 5711 and 5712. A new permit may be required at such other time as the Secretary shall by regulation prescribe.
**(b) Suspension or revocation**
(1) **Show cause hearing** — If the Secretary has reason to believe that any person holding a permit—
(A) has not in good faith complied with this chapter, or with any other provision of this title involving intent to defraud,
(B) has violated the conditions of such permit,
(C) has failed to disclose any material information required or made any material false statement in the application for such permit,
(D) has failed to maintain his premises in such manner as to protect the revenue,
(E) is, by reason of previous or current legal proceedings involving a felony violation of any other provision of Federal criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, not likely to maintain operations in compliance with this chapter, or
(F) has been convicted of a felony violation of any provision of Federal or State criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes,
the Secretary shall issue an order, stating the facts charged, citing such person to show cause why his permit should not be suspended or revoked.
(2) **Action following hearing** — If, after hearing, the Secretary finds t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5713
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 5713. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 3270
TITLE 26—INTERNAL REVENUE CODE
§ 5713
(C) has failed to disclose any material in-
formation required or made any material
false statement in the application therefor.
(Aug. 16, 1954, ch. 736, 68A Stat. 712; Pub. L.
85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1421;
Pub.
L.
94–455,
title
XIX,
§§ 1905(a)(27),
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1821, 1834; Pub.
L. 105–33, title IX, § 9302(h)(2)(A), (5), Aug. 5, 1997,
111
Stat.
674;
Pub.
L.
111–3,
title
VII,
§ 702(a)(1)(A), (b)(1), Feb. 4, 2009, 123 Stat. 108,
109.)
Editorial Notes
AMENDMENTS
2009—Pub. L. 111–3, § 702(a)(1)(A), inserted ‘‘or proc-
essed tobacco’’ after ‘‘tobacco products’’ in introduc-
tory provisions.
Par. (3). Pub. L. 111–3, § 702(b)(1), amended par. (3) gen-
erally. Prior to amendment, par. (3) read as follows:
‘‘such person (including, in the case of a corporation,
any officer, director, or principal stockholder and, in
the case of a partnership, a partner) is, by reason of his
business experience, financial standing, or trade con-
nections, not likely to maintain operations in compli-
ance with this chapter, or has failed to disclose any
material information required or made any material
false statement in the application therefor.’’
1997—Pub. L. 105–33, § 9302(h)(5), struck out ‘‘or’’ at
end of par. (1), added par. (2), and redesignated former
par. (2) as (3).
Pub. L. 105–33, § 9302(h)(2)(A), inserted ‘‘or importer’’
after ‘‘manufacturer’’ in introductory provisions.
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’ and struck out provision that no person
subject to this section, who was lawfully engaged in
business on the date of the enactment of the Excise Tax
Technical Changes Act of 1958, be denied the right to
carry on
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 5713
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 5713. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1304. Requirement for agent for service of process.
(a)(1)(A) As a condition precedent to having its brand families included or retained in the directory maintained by the Attorney General under § 26-57-1303(b), a nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall appoint and continually engage without interruption the services of an agent in this state to act as agent for the service of process on whom all process and any action or proceeding against it concerning or arising out of the enforcement of this subchapter and §§ 26-57-260 and 26-57-261 may be served in any manner authorized by law.
(B)(i) As an additional condition precedent to having its brand families included or retained in the directory described in § 26-57-1303(b), a nonparticipating manufacturer located outside of the United States shall cause each of its importers into the United States of each of its brand families to be sold in the state to appoint and continually engage without interruption the services of an agent in this state in accordance with this section.
(ii) The obligations of a nonparticipating manufacturer imposed by this section with respect to appointment of an agent also apply to an importer with respect to the appointment of an agent.(2) The service shall constitute legal and valid service of process on the nonparticipating manufacturer.(3) The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent to and to the satisfaction of the Attorney General.
(b)(1) The nonparticipating manufacturer shall provide notice to the Attorney General thirty (30) calendar days before the termination of th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1304
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 26-57-1304. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1305. Reporting of information — Escrow installments.
(a)Reporting by Wholesalers.
(1) Not later than twenty (20) calendar days after the end of each calendar quarter, each wholesaler shall submit such information as the Attorney General requires to facilitate compliance with this subchapter, including, but not limited to, a list by brand family of the total number of cigarettes or in the case of “roll-your-own”, the equivalent stick count for which the wholesaler affixed tax stamps during the previous calendar quarter or otherwise paid the tax due for the cigarettes.
(2) The wholesaler shall maintain and make available to the Attorney General all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the Attorney General for a period of five (5) years.
(b)Disclosure of Information.
(1) The Arkansas Tobacco Control Board and the Department of Finance and Administration may disclose to the Attorney General any information in their possession as requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this subchapter.
(2) The board, the department, and the Attorney General may share with each other any information received under this subchapter and may share the information with other federal, state, or local agencies only for purposes of enforcement of this subchapter, §§ 26-57-260 and 26-57-261, or corresponding laws of other states.
(c) Verification of Qualified Escrow Fund. The Attorney General may require at any time from the nonparticipating manufacturer proof from the financial institution in which the nonparticipating manufacturer has established a qualified escrow fund for the purpose of compliance with §§ 26-5
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1305
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 26-57-1305. 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.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-261. Requirements.
(a) Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, after July 30, 1999, shall do one (1) of the following:
(1) Become a participating manufacturer, as that term is defined in section II(jj) of the Master Settlement Agreement, and generally perform its financial obligations under the Master Settlement Agreement; or
(2)(A) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts, as the amounts are adjusted for inflation:
(i) 1999: $.0094241 per unit sold after July 30, 1999;
(ii) 2000: $.0104712 per unit sold;
(iii) For each of 2001 and 2002: $.0136125 per unit sold;
(iv) For each of 2003 through 2006: $.0167539 per unit sold; and
(v) For each of 2007 and each year thereafter: $.0188482 per unit sold.
(B) A tobacco product manufacturer that places funds into escrow pursuant to subdivision (a)(2)(A) of this section shall receive the interest or other appreciation on the funds as earned. The funds themselves shall be released from escrow only under the following circumstances:
(i) To pay a judgment or settlement on any released claim brought against the tobacco product manufacturer by the state or any releasing party located or residing in the state. Funds shall be released from escrow under this subdivision (a)(2)(B)(i):
(a) In the order in which they were placed into escrow; and
(b) Only to the extent and at the time necessary to make payments required under the judgment or settlement;
(ii) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in the st
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-261
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 26-57-261. This identifies an authority to review, not proof of applicability.