§ 26-57-1105. Applicability

AR Code § 26-57-1105 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

The tax levied in §§ 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997, and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.