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26-57-238. Cigarette stamps — Refund on unsold, returned cigarettes.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-238. Cigarette stamps — Refund on unsold, returned cigarettes.
When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner prescribed by the Secretary of the Department of Finance and Administration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-238
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:26-57-238
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: f935203a7a6c60f81407154715bc0472979c6207d0115e1513591f8d3125ad07
Source location: content.xml paragraph 26596
Stored source content
26-57-238. Cigarette stamps — Refund on unsold, returned cigarettes.
When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner prescribed by the Secretary of the Department of Finance and Administration.
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