Browse Arkansas Code titles and sections
26-57-801. Excise tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-801. Excise tax.
(a) Every person required by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to pay the excise tax on tobacco products and every other person selling cigarette paper at wholesale within this state shall also pay an excise tax on the sale of cigarette paper.
(b) The tax shall be in the amount of twenty-five cents (25¢) per package of approximately thirty-two (32) sheets.
(c) The tax shall be remitted to the Secretary of the Department of Finance and Administration at the same time and in the same manner as prescribed by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(d) The secretary shall promulgate such rules as the secretary deems necessary for the implementation of this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-801
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:26-57-801
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 35c09fa1d506bf774707642ce78c0346854413856ed16f9bad42ef1f5b2e0430
Source location: content.xml paragraph 28089
Stored source content
26-57-801. Excise tax.
(a) Every person required by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to pay the excise tax on tobacco products and every other person selling cigarette paper at wholesale within this state shall also pay an excise tax on the sale of cigarette paper.
(b) The tax shall be in the amount of twenty-five cents (25¢) per package of approximately thirty-two (32) sheets.
(c) The tax shall be remitted to the Secretary of the Department of Finance and Administration at the same time and in the same manner as prescribed by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(d) The secretary shall promulgate such rules as the secretary deems necessary for the implementation of this section.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-201. Title.
This subchapter shall be known and may be cited as the “Arkansas Tobacco Products Tax Act of 1977”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-201
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 26-57-201. This identifies an authority to review, not proof of applicability.