When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner prescribed by the Secretary of the Department of Finance and Administration.
Structure Arkansas Code
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-205. Enforcement of subchapter
§ 26-57-207. Privilege to do business
§ 26-57-208. Levy of tax — Rates of tax
§ 26-57-216. Permits — Number and location — Background check required
§ 26-57-221. Permits — Not transferable
§ 26-57-222. Permits — Duplicates
§ 26-57-231. Failure to allow inspection unlawful
§ 26-57-233. Salesperson — Restrictions — Violations
§ 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
§ 26-57-246. Possession of improperly handled products as prima facie evidence
§ 26-57-252. No bond for costs required
§ 26-57-267. Preemption for vapor products, alternative nicotine products, and e-liquid products