Browse Arkansas Code titles and sections
3-5-1504. Origination of wine to be auctioned.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-1504. Origination of wine to be auctioned.
(a) The wine to be auctioned shall be obtained by:
(1) Donation from any person or an out-of-state winery, if the laws of the out-of-state winery allow the donation;
(2) Donation or purchase from a licensed winery within the state; or
(3) Donation or purchase from a licensed Arkansas wholesaler.
(b) If wine to be auctioned is obtained as provided in this subchapter, the provisions of § 3-3-216 shall not apply to any person who, for purposes of sale of the wine at a charitable auction:
(1) Ships or transports the wine into Arkansas;
(2) Stores or possesses the wine in Arkansas; or
(3) Purchases the wine at a charitable auction as provided for in this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-1504
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:3-5-1504
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2eb883064db21e7e73d6678f4fbb8d890774c791b06ffc6d674a9893febce953
Source location: content.xml paragraph 4900
Stored source content
3-5-1504. Origination of wine to be auctioned.
(a) The wine to be auctioned shall be obtained by:
(1) Donation from any person or an out-of-state winery, if the laws of the out-of-state winery allow the donation;
(2) Donation or purchase from a licensed winery within the state; or
(3) Donation or purchase from a licensed Arkansas wholesaler.
(b) If wine to be auctioned is obtained as provided in this subchapter, the provisions of § 3-3-216 shall not apply to any person who, for purposes of sale of the wine at a charitable auction:
(1) Ships or transports the wine into Arkansas;
(2) Stores or possesses the wine in Arkansas; or
(3) Purchases the wine at a charitable auction as provided for in this subchapter.
Cross-references
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Arkansas Code — all titles (historical 2020) · legal_authorities
3-3-216. Possession or sale of untaxed intoxicating liquor — Definition.
(a) As used in this section, “intoxicating liquor” means any beverage containing more than five-tenths percent (0.5%) of alcohol by weight.
(b) It is unlawful for a person to buy, bargain, sell, loan, own, have in possession, or knowingly transport in this state an intoxicating liquor upon which the Arkansas excise tax prescribed by law has not been paid.
(c)(1) Except as provided in subdivision (c)(2) of this section, a violation of this section is a Class B misdemeanor.
(2) A violation of this section is a Class A misdemeanor if a person transports intoxicating liquor into this state from another state without the Arkansas excise tax having been paid on the intoxicating liquor and the person was transporting the intoxicating liquor for the purpose of resale in this state.
(d)(1) In addition to the applicable criminal penalties under subsection (c) of this section, a person who violates this section is subject to a civil penalty equal to the amount of all excise tax levied on the intoxicating liquor at the rates imposed on alcoholic beverages under § 3-7-101 et seq.
(2) The Department of Finance and Administration shall assess and administer the civil penalty set forth in this subsection under the Arkansas Tax Procedure Act, § 26-18-101 et seq., and shall promulgate any rules necessary for the proper administration and enforcement of the civil penalty.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-3-216
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 3-3-216. This identifies an authority to review, not proof of applicability.