3-5-605. Importing fruits and vegetables.

Arkansas Code — all titles (historical 2020) · legal_authorities

3-5-605. Importing fruits and vegetables.

3-5-605. Importing fruits and vegetables. (a) Arkansas wineries are authorized to import into this state, in private or common carriers, fruits and vegetables grown outside the State of Arkansas in various forms so as to facilitate economic transportation and to use the fruits or vegetables in the production of wine according to applicable federal wine regulations, and labeled according to federal wine regulations. (b) The importation of fruits and vegetables and the use thereof in wine production shall be in accordance with reasonable rules promulgated by the Department of Finance and Administration to assure compliance with this subchapter and prevent abuse thereof. (c)(1) An Arkansas winery importing fruits or vegetables grown outside the State of Arkansas for use in making wines in this state shall pay the seventy-five-cents-per-gallon tax levied on imported wines or wines produced from fruits and vegetables not grown in this state or on wine made from such juices extracted from fruits or vegetables brought into the state if the wine is sold in Arkansas. (2) The tax shall be paid in the same manner as prescribed by law on the twentieth day of the month on sales in Arkansas for the month preceding. (3) Records at the Arkansas winery required by federal law shall be maintained to reflect the ratio of blend of Arkansas-grown wine and the amount of wine in the blend made from the fruits or vegetables grown outside the State of Arkansas. (4) The seventy-five-cents-per-gallon tax shall be required to be paid only on the portion of the blend made from fruits or vegetables grown outside the State of Arkansas which are sold in Arkansas. (5) The tax on the Arkansas-grown portion of the wine blend shall be the same as now required on wines produced from Arkansas-

Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-5-605

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.