Browse Arkansas Code titles and sections
26-57-237. Cigarette stamps — Sale or delivery.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-237. Cigarette stamps — Sale or delivery.
(a) The Secretary of the Department of Finance and Administration or the secretary's stamp deputy may sell or deliver cigarette stamps only to licensed wholesalers.
(b) No person shall have in his or her possession any cigarette stamps except such as have been issued in the regular way in the manner provided for in this subchapter.
(c)(1) Any cigarette or tobacco products wholesaler or any other person required by law to affix cigarette tax stamps to cigarettes sold or offered for sale in this state shall have the option to receive the stamps directly from the secretary or to request that the stamps be shipped to the person in a manner to be selected by the secretary.
(2) When the stamps are shipped to the wholesaler or other person, the shipping and insurance cost shall be borne by the wholesaler. The wholesaler or other person to whom the stamps are shipped shall be liable for payment of the stamps only upon actual receipt thereof.
(3) The receipt of tax stamps by a cigarette or tobacco products wholesaler or other person to whom the stamps are shipped shall be evidenced by a written receipt signed by the person to whom the stamps are shipped or a person designated by him or her.
(4) A wholesaler or other person who chooses a method of shipment other than the method selected by the secretary shall pay the secretary for the stamps prior to shipment.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-237
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-57-237
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a232c270dfe5fc4f8060b630a024f8130733c5c914dc3cdb7ec7e805b5a632d6
Source location: content.xml paragraph 26583
Stored source content
26-57-237. Cigarette stamps — Sale or delivery.
(a) The Secretary of the Department of Finance and Administration or the secretary's stamp deputy may sell or deliver cigarette stamps only to licensed wholesalers.
(b) No person shall have in his or her possession any cigarette stamps except such as have been issued in the regular way in the manner provided for in this subchapter.
(c)(1) Any cigarette or tobacco products wholesaler or any other person required by law to affix cigarette tax stamps to cigarettes sold or offered for sale in this state shall have the option to receive the stamps directly from the secretary or to request that the stamps be shipped to the person in a manner to be selected by the secretary.
(2) When the stamps are shipped to the wholesaler or other person, the shipping and insurance cost shall be borne by the wholesaler. The wholesaler or other person to whom the stamps are shipped shall be liable for payment of the stamps only upon actual receipt thereof.
(3) The receipt of tax stamps by a cigarette or tobacco products wholesaler or other person to whom the stamps are shipped shall be evidenced by a written receipt signed by the person to whom the stamps are shipped or a person designated by him or her.
(4) A wholesaler or other person who chooses a method of shipment other than the method selected by the secretary shall pay the secretary for the stamps prior to shipment.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.