Browse Arkansas Code titles and sections

3-4-610. Layout center permit.

Arkansas Code — all titles (historical 2020) · legal_authorities

3-4-610. Layout center permit.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-4-610

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:3-4-610
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d450bbb9d77f5c55af8258c425b4c66a238c35ad0be3064a45ad42a125bde188

Source location: content.xml paragraph 2665

Stored source content

3-4-610. Layout center permit. (a) A corporation that is publicly traded on a nationally recognized stock exchange that has its principal place of business in Arkansas and is permitted to sell alcoholic beverages for on-premises or off-premises consumption in Arkansas and other states may apply for a layout center permit. (b)(1) The application shall be in writing and shall provide information concerning the applicant for the layout center permit and the premises to be used by the applicant as the Director of the Alcoholic Beverage Control Division requires. (2) The permitted premises shall: (A) Be closed to the general public; and (B) Not be used for retail sales of alcoholic beverages. (3) A manufacturer or wholesaler may provide alcoholic beverages of any type directly to a layout center permittee at the permitted premises. (4) A manufacturer or wholesaler that provides alcoholic beverages under this section need not: (A) Be authorized to do business in this state; or (B) Have any type of license or permit to operate in the state. (5) The layout center permittee may also temporarily transport an alcoholic beverage to the permitted premises from a permitted retail outlet operated by the layout center permittee or the affiliates of the layout center permittee within the state. (6) An alcoholic beverage provided under this section need not: (A) Be available for sale in Arkansas; or (B) Possess a brand label approved for sale in this state. (7) A layout center permittee may: (A) Pay a manufacturer or wholesaler for: (i) The value of an alcoholic beverage; and (ii) The cost of delivering the alcoholic beverage; or (B) Provide or deliver the alcoholic beverage to the layout center permittee without charge. (8) An alcoholic beverage provided under this section shall: (A) Be used solely for the purpose of merchandise planning within the permitted premises; and (B) Not be consumed or sold on the permitted premises. (9) When a layout center permittee is finished using the product for merchandise planning, the layout center permittee: (A) For an alcoholic beverage received from a manufacturer, shall: (i) Destroy the alcoholic beverage; (ii) Return the alcoholic beverage to the manufacturer; or (iii) Donate the alcoholic beverage to a charitable organization qualified under the Internal Revenue Code of 1986, 26 U.S.C. § 501(c)(3); (B) For an alcoholic beverage received from a wholesaler, shall: (i) Destroy the alcoholic beverage; or (ii) Donate the alcoholic beverage to a charitable organization qualified under the Internal Revenue Code of 1986, 26 U.S.C. § 501(c)(3); or (C) For an alcoholic beverage temporarily transported from a permitted retail outlet operated by the layout center permittee or an affiliate of the layout center permittee, may return the alcoholic beverage to the retail outlet. (10) The layout center permittee shall maintain documentation of the receipt and disposition of all alcoholic beverages within the permitted premises. (c) Provision of alcoholic beverages by a manufacturer or wholesaler under this section or otherwise assisting the layout center permittee with merchandise planning at the permitted premises is not a gift, gratuity, or inducement to the layout center permittee or an affiliate of the layout center permittee. (d) An alcoholic beverage provided by a manufacturer or wholesaler under this section is exempt from taxation. (e) The Alcoholic Beverage Control Division may conduct inspections of the premises permitted under this section. (f) The division shall assess an annual fee of one hundred dollars ($100) for a layout center permit. (g) Providing alcoholic beverages to a layout center permittee under this section is not a violation of any statute or regulation, including a regulation requiring a manufacturer or wholesaler to provide the same services to all retailers. (h) Owning, possessing, or transporting alcoholic beverages furnished or being furnished to a corporation under this section is not an offense under § 3-3-401 et seq.

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.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.

**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. **(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. **(c) List of exempt organizations** The following organizations are referred to in subsection (a): (1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation— (A) is exempt from Federal income taxes— (i) under such Act as amended and supplemented before July 18, 1984, or (ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or (B) is described in subsection (l). (2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph. (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 501

Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 501 — Exemption from tax on corporations, cer-

Page 1660 TITLE 26—INTERNAL REVENUE CODE § 501 1 So in original. Probably should be ‘‘Certain savings entities.’’ and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title. TREATMENT OF TRANSFERS OF LAND BETWEEN RELATED PARTIES Pub. L. 99–514, title XVIII, § 1803(a)(9), Oct. 22, 1986, 100 Stat. 2794, provided that: ‘‘In the case of any sale or ex- change before July 1, 1985, to which section 483(f) of the Internal Revenue Code of 1954 [now 1986] (as in effect on the day before the date of the enactment of Public Law 99–121 [Oct. 11, 1985]) applies, such section shall be treated as providing that the discount rate to be used for purposes of section 483(c)(1) of such Code shall be 6 percent, compounded semiannually.’’ TRANSITIONAL RULE FOR PURPOSES OF IMPUTED INTEREST RULES Provisions, respecting treatment of debt instruments received in exchange for property, relating to special rules for sales after Dec. 31, 1984, and before July 1, 1985, general rule for assumptions of loans, exception for as- sumptions of loans made on or before Oct. 15, 1984, and exception for assumptions of loans with respect to cer- tain property, see section 44(b)(4)–(7) of Pub. L. 98–369, as amended, set out as an Effective Date note under section 1271 of this title. Subchapter F—Exempt Organizations Part I. General rule. II. Private foundations. III. Taxation of business income of certain ex- empt organizations. IV. Farmers’ cooperatives. V. Shipowners’ protection and indemnity asso- ciations. VI. Political org

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 501

Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 501. This identifies an authority to review, not proof of applicability.

Arkansas Code — all titles (historical 2020) · legal_authorities

3-3-401. Definition.

3-3-401. Definition. (a) As used in this subchapter, unless the context otherwise requires, “illicit still” means an apparatus designed for the unlawful manufacture of intoxicating liquor, which shall include an outfit or parts of an outfit commonly used, or intended to be used, in the distillation or manufacture of spirituous, vinous, or malt liquors and which is not duly registered in the office of the Commissioner of Internal Revenue. (b) The burden of proving that the still or apparatus is so registered shall be on the defendant or defendants under charge.

Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-3-401

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 3-3-401. This identifies an authority to review, not proof of applicability.