The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that person intended to evade the tax thereon in order to cheat and defraud the State of Arkansas.
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