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3-5-216. Warehousing of beer and light wines.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-216. Warehousing of beer and light wines.
(a) Light wines or beer upon which the tax prescribed by this subchapter has not been paid may be transported from without this state to a distributor within this state and may be received and kept in storage at a distributor's place of business in this state, upon the execution of such bond as the Director of the Alcoholic Beverage Control Division may by rule prescribe.
(b) The director shall:
(1) Require the storage of all beer or wine in state-supervised warehouses, designated and licensed by the director before the sale thereof;
(2) Provide for the supervision, inspection, and collection of the costs thereof of the designated warehouses;
(3) Declare it to be unlawful to offer for sale any beer or wine not thus warehoused, inspected, and approved; and
(4) Confiscate and destroy any beer or wine not thus warehoused, inspected, and approved or which in any manner violates any provision of this subchapter.
(c) The Secretary of the Department of Finance and Administration shall provide for the collection of all fees and taxes imposed by this subchapter upon beer and wine at designated warehouses as provided for in subdivision (b)(1) of this section.
(d) All distributors and wholesalers licensed as provided in § 3-5-206 shall be given a warehouse permit as provided in this section.
(e) Every person otherwise qualified and who can furnish proper bond and a suitable warehouse shall be entitled to a license as a wholesale distributor of beer.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-216
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:3-5-216
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1d411c1a7e80827c4d7de5d31374de804e247e1e4bd82a218e3d1a8e8ac4d31b
Source location: content.xml paragraph 3405
Stored source content
3-5-216. Warehousing of beer and light wines.
(a) Light wines or beer upon which the tax prescribed by this subchapter has not been paid may be transported from without this state to a distributor within this state and may be received and kept in storage at a distributor's place of business in this state, upon the execution of such bond as the Director of the Alcoholic Beverage Control Division may by rule prescribe.
(b) The director shall:
(1) Require the storage of all beer or wine in state-supervised warehouses, designated and licensed by the director before the sale thereof;
(2) Provide for the supervision, inspection, and collection of the costs thereof of the designated warehouses;
(3) Declare it to be unlawful to offer for sale any beer or wine not thus warehoused, inspected, and approved; and
(4) Confiscate and destroy any beer or wine not thus warehoused, inspected, and approved or which in any manner violates any provision of this subchapter.
(c) The Secretary of the Department of Finance and Administration shall provide for the collection of all fees and taxes imposed by this subchapter upon beer and wine at designated warehouses as provided for in subdivision (b)(1) of this section.
(d) All distributors and wholesalers licensed as provided in § 3-5-206 shall be given a warehouse permit as provided in this section.
(e) Every person otherwise qualified and who can furnish proper bond and a suitable warehouse shall be entitled to a license as a wholesale distributor of beer.
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Arkansas Code — all titles (historical 2020) · legal_authorities
3-5-206. Issuance of state permit.
(a) The payment of the special tax provided in § 3-5-205 shall be evidenced by a permit issued by the Director of the Alcoholic Beverage Control Division.
(b) A permit shall be applied for by the special taxpayer and issued by the director on such forms and under such rules as may be prescribed.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-206
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 3-5-206. This identifies an authority to review, not proof of applicability.