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.
Structure Arkansas Code
Chapter 57 - State Privilege Taxes
Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research
§ 26-57-1102. Additional tax — Tobacco products other than cigarettes
§ 26-57-1103. Deposit of general revenues
§ 26-57-1104. Reporting and remittance
§ 26-57-1108. Appropriation from general revenues — Additional tax not collected