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26-57-1403. Cumulative effect.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1403. Cumulative effect.
The reporting requirements of this subchapter are cumulative in nature and are not intended to replace the existing reporting mechanisms currently provided under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-1303 and 26-57-1305.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1403
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:26-57-1403
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d6f1865aebce254a94748c352f4d7e5c97a0fe5e1d9ff5ec8e00c9a0d0f97733
Source location: content.xml paragraph 29104
Stored source content
26-57-1403. Cumulative effect.
The reporting requirements of this subchapter are cumulative in nature and are not intended to replace the existing reporting mechanisms currently provided under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-1303 and 26-57-1305.
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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. The source passage cites 26-57-1303. 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
26-57-201. 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.