Browse Arkansas Code titles and sections
26-57-1406. Manufacturer and importer reports.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1406. Manufacturer and importer reports.
(a) Within fifteen (15) days following the end of each month, each manufacturer and importer that sells cigarettes in or into the state 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)(1) The report required under subsection (a) of this section shall contain the total number of cigarettes sold by the manufacturer or importer in or into the state during the month.
(2) The following information shall be identified by name and number of cigarettes:
(A) The manufacturer of the cigarettes;
(B) The brand family of the cigarettes; and
(C) The purchaser of the cigarettes.
(3) A manufacturer's or importer's report under this section shall include cigarettes sold in or into the state through each sales entity affiliate, if any.
(c) No further report is required under this section with respect to cigarettes if:
(1) In the case of a manufacturer or importer, the manufacturer or importer timely submits to the Attorney General the required reports with respect to cigarettes under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154, and certifies to the state that the reports are complete and accurate; or
(2) In the case of a wholesaler, the wholesaler timely submits the report required by § 26-57-265 to the Director of Arkansas Tobacco Control and the report separately lists the deliveries to retailers and other wholesalers in this state by cigarettes, roll-your-own, and other tobacco products.
(d) Upon request by the Attorney General, a manufacturer or importer shall provide a copy of each report that:
(1) Is similar to the report required under this section; and
(2) Was filed by the manufac
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1406
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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Record provenance
Stable record: arkansas_code:legal_authorities:26-57-1406
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 001337c6fdb58957ac274de577821c8c787077a9521997c2e8c35fb8606e4c94
Source location: content.xml paragraph 29144
Stored source content
26-57-1406. Manufacturer and importer reports.
(a) Within fifteen (15) days following the end of each month, each manufacturer and importer that sells cigarettes in or into the state 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)(1) The report required under subsection (a) of this section shall contain the total number of cigarettes sold by the manufacturer or importer in or into the state during the month.
(2) The following information shall be identified by name and number of cigarettes:
(A) The manufacturer of the cigarettes;
(B) The brand family of the cigarettes; and
(C) The purchaser of the cigarettes.
(3) A manufacturer's or importer's report under this section shall include cigarettes sold in or into the state through each sales entity affiliate, if any.
(c) No further report is required under this section with respect to cigarettes if:
(1) In the case of a manufacturer or importer, the manufacturer or importer timely submits to the Attorney General the required reports with respect to cigarettes under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154, and certifies to the state that the reports are complete and accurate; or
(2) In the case of a wholesaler, the wholesaler timely submits the report required by § 26-57-265 to the Director of Arkansas Tobacco Control and the report separately lists the deliveries to retailers and other wholesalers in this state by cigarettes, roll-your-own, and other tobacco products.
(d) Upon request by the Attorney General, a manufacturer or importer shall provide a copy of each report that:
(1) Is similar to the report required under this section; and
(2) Was filed by the manufacturer or importer in a state other than Arkansas.
(e) Each manufacturer and importer that sells cigarettes in or into the state shall either:
(1) Submit the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed; or
(2) Submit to the United States Department of the Treasury a request or consent under 26 U.S.C. § 6103(c), as in effect on January 1, 2011, authorizing the United States Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the United States Customs and Border Protection, to disclose the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed.
(f) 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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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title—
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and
(3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),
shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.
**(b) Definitions** For purposes of this section—
(1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(2) **Return information** — The term “return information” means—
(
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6103
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 6103. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 3426
TITLE 26—INTERNAL REVENUE CODE
§ 6101
1961—Pub. L. 87–397, § 1(c)(1), Oct. 5, 1961, 75 Stat. 829,
added item 6109 and redesignated former item 6109 as
6110.
§ 6101. Period covered by returns or other docu-
ments
When not otherwise provided for by this title,
the Secretary may by regulations prescribe the
period for which, or the date as of which, any re-
turn, statement, or other document required by
this title or by regulations, shall be made.
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’.
§ 6102. Computations on returns or other docu-
ments
(a) Amounts shown on internal revenue forms
The Secretary is authorized to provide with
respect to any amount required to be shown on
a form prescribed for any internal revenue re-
turn, statement, or other document, that if such
amount of such item is other than a whole-dol-
lar amount, either—
(1) the fractional part of a dollar shall be
disregarded; or
(2) the fractional part of a dollar shall be
disregarded unless it amounts to one-half dol-
lar or more, in which case the amount (deter-
mined without regard to the fractional part of
a dollar) shall be increased by $1.
(b) Election not to use whole dollar amounts
Any person making a return, statement, or
other document shall be allowed, under regula-
tions prescribed by the Secretary, to make such
return, statement, or other document without
regard to subsection (a).
(c) Inapplicability to computation of amount
The provisions of subsections (a) and (b) shall
not be applicable to items which must be taken
into account in making the computations nec-
essary to determine the a
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6103
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 6103. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-265. Reports by wholesalers to Arkansas Tobacco Control.
(a) Each wholesaler shall file with the Director of Arkansas Tobacco Control a monthly report of the wholesaler's deliveries to retailers and other wholesalers in this state and the wholesaler's deliveries from within this state to retailers and other wholesalers outside of this state.
(b) The report required under subsection (a) of this section shall contain the following information for the preceding calendar month's deliveries:
(1) The name of each retailer or wholesaler;
(2) The address of each retailer or wholesaler to which the wholesaler delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products;
(3) The address of each retailer or wholesaler that obtained tobacco products, vapor products, alternative nicotine products, or e-liquid products from the wholesaler at the wholesaler's location;
(4) The Arkansas permit number of each retailer or wholesaler or the equivalent permit number if the retailer or wholesaler resides outside of the state; and
(5) The monthly net deliveries made to each retailer or wholesaler, including without limitation:
(A) The quantity, units, and brand styles of the cigarettes in stamped and unstamped packages that were delivered to each retailer or wholesaler;
(B) The quantity, units, and brand styles of the tobacco products delivered to the retailer or wholesaler; and
(C) The quantity, units, and brand styles of the vapor products, alternative nicotine products, and e-liquid products delivered to the retailer or wholesaler.
(c) A wholesaler shall file the report required under subsection (a) of this section on or before the tenth day of each month.
(d)(1) Except as provided under this section, a wholesaler shall elec
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-265
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 26-57-265. This identifies an authority to review, not proof of applicability.