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26-57-1405. Report of cigarettes not on state directory.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1405. Report of cigarettes not on state directory.
(a) Within fifteen (15) days following the end of the month in which cigarettes were acquired, sold, possessed, transferred, or transported, a person that acquires, purchases, sells, possesses, transfers, transports, or causes to be transported in or into the state cigarettes of a manufacturer or brand family that are not on the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303 shall:
(1) File a report on the form prescribed by the Attorney General; and
(2) Certify to the state that the report is complete and accurate.
(b) The report required under subsection (a) of this section shall contain the following information:
(1)(A) The total number of cigarettes.
(B) The following information shall be identified by name and number of cigarettes:
(i) The manufacturer of the cigarettes;
(ii) The brand family of the cigarettes;
(iii) In the case of a sale or transfer, the name and address of the recipient of the cigarettes;
(iv) In the case of an acquisition or purchase, the name and address of the seller or sender of the cigarettes; and
(v) Each state directory on which the manufacturer and brand family of the cigarettes are listed and each state for which the person is authorized to affix stamps;
(2)(A)(i) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of the cigarettes.
(ii) The following details shall be identified by name and number of cigarettes:
(a) The brand family of the cigarettes;
(b) The date of the sale or transfer;
(c) The name and address of the recipient;
(d) The number of stamps of each state other than Arkansas that the person affixed to the package con
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1405
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:26-57-1405
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 62b54f48262dc3cdc20d2d53b1145647a2cc93bd00261fee245b27ad67223b14
Source location: content.xml paragraph 29116
Stored source content
26-57-1405. Report of cigarettes not on state directory.
(a) Within fifteen (15) days following the end of the month in which cigarettes were acquired, sold, possessed, transferred, or transported, a person that acquires, purchases, sells, possesses, transfers, transports, or causes to be transported in or into the state cigarettes of a manufacturer or brand family that are not on the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303 shall:
(1) File a report on the form prescribed by the Attorney General; and
(2) Certify to the state that the report is complete and accurate.
(b) The report required under subsection (a) of this section shall contain the following information:
(1)(A) The total number of cigarettes.
(B) The following information shall be identified by name and number of cigarettes:
(i) The manufacturer of the cigarettes;
(ii) The brand family of the cigarettes;
(iii) In the case of a sale or transfer, the name and address of the recipient of the cigarettes;
(iv) In the case of an acquisition or purchase, the name and address of the seller or sender of the cigarettes; and
(v) Each state directory on which the manufacturer and brand family of the cigarettes are listed and each state for which the person is authorized to affix stamps;
(2)(A)(i) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of the cigarettes.
(ii) The following details shall be identified by name and number of cigarettes:
(a) The brand family of the cigarettes;
(b) The date of the sale or transfer;
(c) The name and address of the recipient;
(d) The number of stamps of each state other than Arkansas that the person affixed to the package containing the cigarettes;
(e) The total number of cigarettes contained in the package to which the person affixed a stamp from each state other than Arkansas;
(f) The manufacturer and brand family of the package to which the person affixed a stamp from any state other than Arkansas; and
(g) Within fifteen (15) days following the end of the month in which the sale or transfer was made, a certification that the person reported each sale or transfer to the taxing authority of each state other than Arkansas, including a copy of the reports attached to the certification.
(B) If the subsequent sale or transfer of the cigarettes is from Arkansas into another state in a package not bearing a stamp of the other state, the report described in this section shall also contain the information required under § 26-57-1405(b)(3); and
(3) Any further information that the Attorney General may require to assist the state in enforcing this subchapter, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., §§ 26-57-260 and 26-57-261, and §§ 26-57-1301 — 26-57-1308.
(c) Reports required under this section are in addition to other reports required under this subchapter, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-261, 26-57-1303, and 26-57-1305.
(d) The Attorney General may share the information reported under this section with the taxing authority or law enforcement agency of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the data.
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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
26-57-201. 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
26-57-260. 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.