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26-57-235. Cigarette stamps generally.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-235. Cigarette stamps generally.
(a) The purpose of the stamps is to provide a method for collecting the tax imposed on cigarettes sold in this state.
(b) The Secretary of the Department of Finance and Administration shall prescribe the kind of stamps to be used in the administration of this subchapter.
(c)(1) The secretary shall prepare and maintain an adequate supply of cigarette stamps.
(2) The secretary shall require a printer's certificate with each set of stamps delivered.
(3) The cost of printing the stamps shall be paid from the appropriation made for the administration of the Department of Finance and Administration.
(4)(A) All stamps prescribed by the secretary for affixation to cigarette packages shall be designed and furnished in such a fashion as to permit identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp.
(B) The department shall maintain for not less than three (3) years information identifying the person that affixed the tax stamp to each package of cigarettes, which information shall not be confidential or exempt from disclosure to the public.
(d)(1) Cigarettes sold in, into, or from the state shall be in packages of twenty (20) or twenty-five (25) cigarettes.
(2) The purchase or sale of individual cigarettes is prohibited.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-235
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:26-57-235
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1b63a38084750421f732170d752c34ba86720a878a0524f1f64b49443e02d494
Source location: content.xml paragraph 26492
Stored source content
26-57-235. Cigarette stamps generally.
(a) The purpose of the stamps is to provide a method for collecting the tax imposed on cigarettes sold in this state.
(b) The Secretary of the Department of Finance and Administration shall prescribe the kind of stamps to be used in the administration of this subchapter.
(c)(1) The secretary shall prepare and maintain an adequate supply of cigarette stamps.
(2) The secretary shall require a printer's certificate with each set of stamps delivered.
(3) The cost of printing the stamps shall be paid from the appropriation made for the administration of the Department of Finance and Administration.
(4)(A) All stamps prescribed by the secretary for affixation to cigarette packages shall be designed and furnished in such a fashion as to permit identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp.
(B) The department shall maintain for not less than three (3) years information identifying the person that affixed the tax stamp to each package of cigarettes, which information shall not be confidential or exempt from disclosure to the public.
(d)(1) Cigarettes sold in, into, or from the state shall be in packages of twenty (20) or twenty-five (25) cigarettes.
(2) The purchase or sale of individual cigarettes is prohibited.
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