Browse Arkansas Code titles and sections
3-7-404. Rules.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-404. Rules.
(a) The rules required by § 3-7-401 pertaining to a reporting method for paying and collecting excise tax on beer shall be adopted and promulgated by the Secretary of the Department of Finance and Administration.
(b) The rules shall be jointly enforced by both the secretary and the Alcoholic Beverage Control Board.
(c) The Director of the Alcoholic Beverage Control Division shall have authority to promulgate rules pertaining to the possession, transportation, or importation of beer into the State of Arkansas.
(d) The express purpose of this section is to carry out the intention of §§ 3-7-401 — 3-7-403 to provide authority for protecting the state against loss of revenues derived from the levy of the excise tax on beer. The secretary shall have full authority to adopt whatever rules he or she may deem necessary to this end.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-404
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:3-7-404
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 32702eb079b4bfd4f0e6aa3151c74ddf66d6c22c75c41064bcd3edf0c10dceee
Source location: content.xml paragraph 5951
Stored source content
3-7-404. Rules.
(a) The rules required by § 3-7-401 pertaining to a reporting method for paying and collecting excise tax on beer shall be adopted and promulgated by the Secretary of the Department of Finance and Administration.
(b) The rules shall be jointly enforced by both the secretary and the Alcoholic Beverage Control Board.
(c) The Director of the Alcoholic Beverage Control Division shall have authority to promulgate rules pertaining to the possession, transportation, or importation of beer into the State of Arkansas.
(d) The express purpose of this section is to carry out the intention of §§ 3-7-401 — 3-7-403 to provide authority for protecting the state against loss of revenues derived from the levy of the excise tax on beer. The secretary shall have full authority to adopt whatever rules he or she may deem necessary to this end.
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.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-401. Reports and payments.
(a) The Director of the Alcoholic Beverage Control Division is authorized and directed to adopt and issue rules to protect the revenue of this state, prescribing a reporting method for paying and collecting the excise tax on beer.
(b) The rules shall require the reports to be filed with the Alcoholic Beverage Control Division on or before the fifteenth day of the month following the month in which the wholesaler acquired possession of or title to the beer.
(c) The reports required by the rules shall be in lieu of those provisions of § 3-7-106 relating to the necessity to obtain transportation permits for beer.
(d) The reporting method and payment thereunder, within the time prescribed by this section and in the manner prescribed by the director, shall constitute a compliance as to sale, purchase, import, warehousing, transporting, and handling of beer, the transportation of beer in this state, and the obtaining of a permit prior to the transportation of beer into this state pursuant to § 3-7-106.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-401
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 3-7-401. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-403. Penalty for noncompliance.
(a) If any licensee or permittee fails to file a report on the fifteenth day of each month as provided in § 3-7-401, the sum of five dollars ($5.00) for each day the licensee or permittee is in default shall be added to and become a part of the tax as an additional tax.
(b) If any licensee or permittee fails to pay the excise tax within the time prescribed for payment by the Alcoholic Beverage Control Board, a penalty of five percent (5%) of the amount of the excise tax due shall be added to the tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-403
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 3-7-403. This identifies an authority to review, not proof of applicability.