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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 57 - State Privileg...
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Subchapter 2 - Arkansas Tobacco Products Tax Ac...
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-201. Title
§ 26-57-202. Legislative findings and purpose
§ 26-57-203. Definitions
§ 26-57-204. Violations
§ 26-57-205. Enforcement of subchapter
§ 26-57-206. Rules
§ 26-57-207. Privilege to do business
§ 26-57-208. Levy of tax -- Rates of tax
§ 26-57-209. Exemption from tax
§ 26-57-211. Wholesaler to pay taxes -- Reports and remittance of tax
§ 26-57-212. Wholesalers, warehousemen -- Reports, payment of tax, and records
§ 26-57-213. Invoices
§ 26-57-214. Registration and licensing required prior to doing business
§ 26-57-215. Permits and licenses -- Types
§ 26-57-216. Permits and licenses -- Number and location -- Background check required
§ 26-57-219. Permits and licenses -- Annual privilege tax
§ 26-57-220. Permits and licenses -- Duration
§ 26-57-221. Permits and licenses -- Not transferable
§ 26-57-222. Permits and licenses -- Duplicates
§ 26-57-223. Permits and licenses -- Suspension or revocation
§ 26-57-224. Vendor's bond
§ 26-57-225. Failure to secure permit unlawful
§ 26-57-226. Penalties
§ 26-57-227. Operation of vending machine without license a public nuisance -- Seizure and sale -- Redemption
§ 26-57-228. Purchases from unregistered, unlicensed dealers unlawful
§ 26-57-229. Licensee as wholesaler and retailer
§ 26-57-230. Common carriers
§ 26-57-231. Failure to allow inspection unlawful
§ 26-57-232. Wholesalers -- Restrictions -- Criminal violations
§ 26-57-233. Salesperson -- Restrictions -- Violations
§ 26-57-234. Retailers and vendors -- Restrictions -- Violations
§ 26-57-235. Cigarette stamps generally
§ 26-57-236. Stamp deputies -- Appointment and revocation of appointment -- Reporting
§ 26-57-237. Cigarette stamps -- Sale or delivery
§ 26-57-238. Cigarette stamps -- Refund on unsold, returned cigarettes
§ 26-57-239. Consumer to require stamps affixed in proper manner
§ 26-57-240. Counterfeiting of stamps unlawful -- Penalty
§ 26-57-241. Reuse of containers unlawful -- Penalty
§ 26-57-242. Wholesaler -- Transporting cigarettes with stamps affixed outside state for reentry
§ 26-57-243. Unstamped and untaxed products -- Personal possession limits
§ 26-57-244. Possession of untaxed, unstamped products -- Notice and prima facie evidence
§ 26-57-245. Unstamped products or products with unpaid taxes -- Criminal offense -- Deceptive trade practice
§ 26-57-246. Possession of improperly handled products as prima facie evidence
§ 26-57-247. Seizure, forfeiture, and disposition of tobacco products and other property
§ 26-57-248. Possession or sale of products with unpaid taxes -- Supplemental fines
§ 26-57-249. Destruction of tobacco products upon conviction -- Procedure
§ 26-57-250. Civil action to recover tax and penalties -- Party defendants
§ 26-57-251. Civil actions brought in name of director -- Criminal actions
§ 26-57-252. No bond for costs required
§ 26-57-253. Criminal actions -- Appeals
§ 26-57-254. Safety inspections on permitted products -- Restrictions on use of e-liquid products and alternative nicotine products -- Definitions
§ 26-57-255. Arkansas Tobacco Control Board -- Creation
§ 26-57-256. Arkansas Tobacco Control Board -- Powers -- Definition
§ 26-57-257. Director of Arkansas Tobacco Control
§ 26-57-258. Continuation of actions of Department of Finance and Administration
§ 26-57-259. Nonpreemption
§ 26-57-260. Definitions
§ 26-57-261. Requirements
§ 26-57-262. Sale of export cigarettes
§ 26-57-263. Cigarette inputs -- Cigarette rolling machines
§ 26-57-264. Information to be provided to Attorney General
§ 26-57-265. Reports by wholesalers to Arkansas Tobacco Control
§ 26-57-266. Enforcement agents -- Selection -- Qualifications -- Authority
§ 26-57-267. Preemption for vapor products, alternative nicotine products, and e-liquid products