The taxes levied by this subchapter shall not be collected during any fiscal year for which the General Assembly has appropriated at least eight hundred thousand dollars ($800,000) from general revenues to the Breast Cancer Research Fund and at least three million two hundred thousand dollars ($3,200,000) of general revenues to the Breast Cancer Control Fund and funded those appropriations in Category A of the Revenue Stabilization Law, § 19-5-101 et seq., for that fiscal year.
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