Browse Arkansas Code titles and sections
26-57-1505. Remittance of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1505. Remittance of tax.
(a) The tax levied by § 26-57-1504 shall be paid by the cultivation facility, dispensary, or other marijuana business when the usable marijuana is sold.
(b) The cultivation facility, dispensary, or other marijuana business subject to this tax shall file a monthly return and remit the tax for the month to the Secretary of the Department of Finance and Administration on or before the twentieth day of the month next following the month in which the sale or purchase was made.
(c)(1) The return shall be filed with the Department of Finance and Administration through the Arkansas Taxpayer Access Point electronic filing system, or its successor.
(2) The return shall contain such information as the secretary requires for the proper administration of this subchapter.
(3) Payment shall be made through the Arkansas Taxpayer Access Point, or its successor, when cultivation facilities, dispensaries, or other marijuana businesses are authorized to use federal banking systems.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1505
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:26-57-1505
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 907e43dd680f4ad70cbec8bbb598c351cf14fb45675fa0466d35168df7c9af6b
Source location: content.xml paragraph 29262
Stored source content
26-57-1505. Remittance of tax.
(a) The tax levied by § 26-57-1504 shall be paid by the cultivation facility, dispensary, or other marijuana business when the usable marijuana is sold.
(b) The cultivation facility, dispensary, or other marijuana business subject to this tax shall file a monthly return and remit the tax for the month to the Secretary of the Department of Finance and Administration on or before the twentieth day of the month next following the month in which the sale or purchase was made.
(c)(1) The return shall be filed with the Department of Finance and Administration through the Arkansas Taxpayer Access Point electronic filing system, or its successor.
(2) The return shall contain such information as the secretary requires for the proper administration of this subchapter.
(3) Payment shall be made through the Arkansas Taxpayer Access Point, or its successor, when cultivation facilities, dispensaries, or other marijuana businesses are authorized to use federal banking systems.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-1504. Levy of tax.
A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-1504
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 26-57-1504. This identifies an authority to review, not proof of applicability.