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3-7-501. Rules generally.
Arkansas Code — all titles (historical 2020) · legal_authorities
3-7-501. Rules generally.
(a) The Secretary of the Department of Finance and Administration is authorized and directed to adopt and issue rules to protect the revenues of this state by prescribing a reporting method for paying and collecting the tax on wines.
(b) Rules shall provide a method of tax credit for wines sold to United States military installations or returned to the manufacturer, on which excise taxes are not required.
(c) There will be no change in the present system of reporting the tax on native Arkansas wines.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 3-7-501
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:3-7-501
Source file: gov.ar.code.title.03.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 62ca008a61b925af21c35e39135dd83739cae48dd4f72384681731cbcc4d7455
Source location: content.xml paragraph 5976
Stored source content
3-7-501. Rules generally.
(a) The Secretary of the Department of Finance and Administration is authorized and directed to adopt and issue rules to protect the revenues of this state by prescribing a reporting method for paying and collecting the tax on wines.
(b) Rules shall provide a method of tax credit for wines sold to United States military installations or returned to the manufacturer, on which excise taxes are not required.
(c) There will be no change in the present system of reporting the tax on native Arkansas wines.
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