Arkansas Code
Subchapter 3 - Payment by Wholesalers and Importers
§ 3-7-306. Right to contract

To strengthen enforcement of this subchapter, the wholesalers, importers, manufacturers, and suppliers to whom this subchapter is applicable shall have the right to contract with each other to provide a distribution system best adapted, under proper rules, to ensure payment of the taxes provided by law and to minimize the possibility of tax loss to this state.