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26-57-232. Wholesalers — Restrictions — Criminal violations.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-232. Wholesalers — Restrictions — Criminal violations.
(a) A wholesaler shall conduct the wholesaler's business subject to the following restrictions:
(1) The wholesaler shall secure a permit from Arkansas Tobacco Control;
(2) Except as otherwise provided in this subchapter, a wholesaler may sell tobacco products, vapor products, alternative nicotine products, or e-liquid products only to persons properly permitted under this subchapter;
(3)(A) Before selling, delivering, or otherwise disposing of cigarettes to retailers in this state, the wholesaler shall affix stamps of the proper denominations to show that the tax has been paid.
(B) The stamp shall be affixed in the manner prescribed by the Secretary of the Department of Finance and Administration; and
(4)(A) The wholesaler with each sale of cigarettes shall supply the retailer with an invoice showing the quantity, kind, and price of cigarettes sold, and shall supply the stamps required to show that the tax has been paid.
(B) The wholesaler shall retain a copy of this information in the wholesaler's files for three (3) years subject to the inspection by the Department of Finance and Administration and Arkansas Tobacco Control.
(b) Any wholesaler who fails or refuses to affix or cancel the stamps or who fails or refuses to keep the records or who fails or refuses to furnish the statements and information or make the reports as required by this subchapter or as prescribed by the Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control, or who violates any of the requirements of §§ 26-57-212, 26-57-229, and 26-57-242 is guilty of a violation for the first offense and a Class C misdemeanor for each additional offense.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-232
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:26-57-232
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 99af00da8b33a6c1782c24764ea6a772d3cd0e9a53ecc285c1139c1f760a1fc3
Source location: content.xml paragraph 26437
Stored source content
26-57-232. Wholesalers — Restrictions — Criminal violations.
(a) A wholesaler shall conduct the wholesaler's business subject to the following restrictions:
(1) The wholesaler shall secure a permit from Arkansas Tobacco Control;
(2) Except as otherwise provided in this subchapter, a wholesaler may sell tobacco products, vapor products, alternative nicotine products, or e-liquid products only to persons properly permitted under this subchapter;
(3)(A) Before selling, delivering, or otherwise disposing of cigarettes to retailers in this state, the wholesaler shall affix stamps of the proper denominations to show that the tax has been paid.
(B) The stamp shall be affixed in the manner prescribed by the Secretary of the Department of Finance and Administration; and
(4)(A) The wholesaler with each sale of cigarettes shall supply the retailer with an invoice showing the quantity, kind, and price of cigarettes sold, and shall supply the stamps required to show that the tax has been paid.
(B) The wholesaler shall retain a copy of this information in the wholesaler's files for three (3) years subject to the inspection by the Department of Finance and Administration and Arkansas Tobacco Control.
(b) Any wholesaler who fails or refuses to affix or cancel the stamps or who fails or refuses to keep the records or who fails or refuses to furnish the statements and information or make the reports as required by this subchapter or as prescribed by the Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control, or who violates any of the requirements of §§ 26-57-212, 26-57-229, and 26-57-242 is guilty of a violation for the first offense and a Class C misdemeanor for each additional offense.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-212. Wholesalers and warehouses — Reports, payment of tax, and records.
(a) Every permitted wholesaler and warehouse that handles, receives, stores, sells, and disposes of tobacco products, vapor products, alternative nicotine products, or e-liquid products in any manner in this state shall file a report with the Secretary of the Department of Finance and Administration on or before the fifteenth day of each month.
(b) The report required under subsection (a) of this section shall include:
(1) A statement of the tobacco products, vapor products, alternative nicotine products, and e-liquid products on hand at the beginning of the preceding month;
(2) The receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products handled during the preceding month; and
(3) Any other information about the purchases and sales as may be prescribed by the secretary.
(c) All taxes due for the preceding month shall be remitted to the secretary at the time the report required under subsection (a) of this section is filed.
(d)(1) Every wholesaler and warehouse shall permit personnel of the Department of Finance and Administration and auditors or agents of Arkansas Tobacco Control to enter into and to inspect their stock of tobacco products, vapor products, alternative nicotine products, and e-liquid products and all books, invoices, and any documents and records relating to receipts and disbursements of tobacco products, vapor products, alternative nicotine products, and e-liquid products.
(2) Auditors and agents shall not release to the Arkansas Tobacco Control Board or to the public any information identifying customers of the manufacturer, wholesaler, or warehouse except when necessary to notify the board of allege
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-212
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 26-57-212. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-229. Permit holder as wholesaler and retailer.
(a)(1) A person who is permitted as a wholesaler and as a retailer shall maintain separate wholesale and retail inventories and records.
(2) Separate inventories are not required under subdivision (a)(1) of this section if:
(A) Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or
(B) Records clearly show that the excise tax has been paid on all other inventory of tobacco products.
(b)(1) Every wholesaler who maintains a business as a retailer shall keep a record of his or her wholesale operations showing the number of stamps purchased, if any, and all purchases from whatever source, and all sales whether to himself or herself as retailer or to another.
(2) This record is subject to inspection by the Department of Finance and Administration and the Arkansas Tobacco Control Board.
(c) Records shall be kept on forms prescribed by the Secretary of the Department of Finance and Administration.
(d) If a wholesaler refuses to keep the records required by or to comply with this section, the Director of Arkansas Tobacco Control may revoke all permits that have been issued to the wholesaler.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-229
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 26-57-229. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-242. Wholesaler — Transporting cigarettes with stamps affixed outside state for reentry.
(a) Every wholesaler doing business at or from an established place of business located within this state and authorized to purchase untaxed tobacco products on an open account directly from manufacturers who have general distribution of tobacco products in Arkansas, and who sell to permitted retailers, are prohibited from transporting cigarettes to which stamps have been affixed outside the boundaries of the State of Arkansas for warehousing or reentry into this state, or both, for either sale or resale.
(b) Upon violation of this section by a wholesaler, the Director of Arkansas Tobacco Control shall revoke the wholesaler's permit.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-242
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 26-57-242. This identifies an authority to review, not proof of applicability.