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Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-201. Title - This subchapter shall be known and may be cited as...
§ 26-57-203. Definitions - As used in this subchapter: (1) “Alternative nicotine product” means:...
§ 26-57-204. Violations - A person who violates any of the sections of this...
§ 26-57-205. Enforcement of subchapter - It is the duty of all state, county, and city...
§ 26-57-206. Rules - The Secretary of the Department of Finance and Administration and...
§ 26-57-207. Privilege to do business - The business of handling, receiving, possessing, storing, distributing, taking orders...
§ 26-57-208. Levy of tax — Rates of tax - An excise or privilege tax is levied as follows: (1)...
§ 26-57-216. Permits — Number and location — Background check required - The Director of Arkansas Tobacco Control and the Arkansas Tobacco...
§ 26-57-221. Permits — Not transferable - A permit is not: (1) Transferable to a subsequent owner...
§ 26-57-222. Permits — Duplicates - When a permit is lost by a permit holder, a...
§ 26-57-231. Failure to allow inspection unlawful - A person required to pay taxes or obtain a permit...
§ 26-57-233. Salesperson — Restrictions — Violations - A salesperson who sells, offers for sale, takes orders, and...
§ 26-57-238. Cigarette stamps — Refund on unsold, returned cigarettes - When cigarettes to which stamps have been affixed are unsold...
§ 26-57-239. Consumer to require stamps affixed in proper manner - Every consumer shall require when he or she purchases, receives,...
§ 26-57-240. Counterfeiting of stamps unlawful — Penalty - Upon conviction, a person is guilty of a Class D...
§ 26-57-241. Reuse of containers unlawful — Penalty - A person who reuses or refills with untaxed tobacco products...
§ 26-57-246. Possession of improperly handled products as prima facie evidence - The possession of tobacco products which have not been handled...
§ 26-57-252. No bond for costs required - A bond for costs is not required of the Department...
§ 26-57-260. Definitions - As used in this section and § 26-57-261: (1) “Adjusted...
§ 26-57-267. Preemption for vapor products, alternative nicotine products, and e-liquid products - This subchapter and the rules and other actions of Arkansas...
Subchapter 4 - Coin-Operated Amusements
§ 26-57-401. Purposes - The purposes of this subchapter are to permit, license, and...
§ 26-57-402. Definitions - As used in this subchapter: (1) (A) “Amusement device” means...
§ 26-57-406. Unlicensed games a public nuisance — Seizure and sale — Redemption - Every amusement device as defined in § 26-57-402 upon which...
§ 26-57-418. Sale of coin-operated amusement devices declared privilege — Fee imposed on salespersons - The selling, offering for sale, the taking of orders, or...
§ 26-57-421. Selling in violation of subchapter a misdemeanor — Penalty - Any person who sells, offers for sale, takes orders, or...
Subchapter 5 - Travel Bureaus or Services
§ 26-57-501. Penalties - Any person, firm, partnership, limited liability company, or corporation failing...
§ 26-57-502. Regulation and licensing - The regulation and licensing of the business conducted in this...
§ 26-57-504. License fee - Any person, firm, partnership, limited liability company, or corporation now...
§ 26-57-505. Bond - A person, firm, partnership, limited liability company, or corporation shall...
§ 26-57-506. Disposition of tax - The Secretary of the Department of Finance and Administration shall...
Subchapter 6 - Insurance Premium Taxes
§ 26-57-601. Tax additional - The premium tax levied by §§ 26-57-603 — 26-57-605 shall...
§ 26-57-602. Local taxes - The taxes levied by §§ 26-57-603 — 26-57-605 upon any...
§ 26-57-608. Nonliability of officers as to taxes or fees paid under invalid laws - No personal liability shall arise against any director, trustee, officer,...
§ 26-57-611. Disposition of nonallocated funds - The Insurance Commissioner shall deposit all premium taxes collected under...
§ 26-57-612. Quarterly premium taxes - Any insurer, health maintenance organization, or other entity which is...
§ 26-57-613. Exceptions - The provisions of this subchapter shall not be applicable to...
Subchapter 9 - Arkansas Soft Drink Tax Act
§ 26-57-901. Title - This subchapter shall be known and may be cited as...
§ 26-57-903. Administration - This subchapter is to be administered in all respects in...
§ 26-57-905. Exemptions - The following shall be exempt from the tax levied by...
§ 26-57-908. Disposition of revenues - The revenues derived from the tax collected under this subchapter...
Subchapter 10 - Vending Devices Sales Tax
§ 26-57-1001. Definitions - As used in this subchapter: (1) “Secretary” means the Secretary...
Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research
§ 26-57-1102. Additional tax — Tobacco products other than cigarettes - Acts 1997, No. 434, § 6; 1999, No. 1246, §...
§ 26-57-1103. Deposit of general revenues - Notwithstanding Acts 2001 (1st Ex. Sess.), No. 2, § 11,...
§ 26-57-1104. Reporting and remittance - The additional taxes levied in §§ 26-57-1101 and 26-57-1102 shall...
§ 26-57-1105. Applicability - The tax levied in §§ 26-57-1101 and 26-57-1102 shall be...
§ 26-57-1107. Rules - The Department of Finance and Administration is hereby authorized to...
§ 26-57-1108. Appropriation from general revenues — Additional tax not collected - The taxes levied by this subchapter shall not be collected...
Subchapter 12 - Vending Devices Decal Act of 1997
§ 26-57-1201. Title - This subchapter shall be known and cited as the “Vending...
§ 26-57-1202. Administration of law - The provisions of this subchapter will be subject to the...
§ 26-57-1203. Definitions - As used in this subchapter: (1) (A) “Coin-operated bulk vending...
§ 26-57-1205. Requirements to obtain vending device decal - To obtain an annual or special vending device decal so...
§ 26-57-1214. Disposition of forfeiture sale proceeds - The sale of the vending device shall be for cash,...
§ 26-57-1215. Forfeiture includes cash contents - The cash contained in any seized vending device, which cash...
§ 26-57-1217. Purpose - The purpose for the enactment of this subchapter is to...
Subchapter 13 - Enforcement Enhancements
§ 26-57-1301. Findings and purpose - The General Assembly finds that: (1) Violations of §§ 26-57-260...
Subchapter 14 - Tobacco Products Reporting Act
§ 26-57-1401. Title - This subchapter shall be known as the “Tobacco Products Reporting...
§ 26-57-1403. Cumulative effect - The reporting requirements of this subchapter are cumulative in nature...
§ 26-57-1404. Definitions - As used in this subchapter: (1) A term that is...
§ 26-57-1409. Rules - The Attorney General shall promulgate rules necessary to implement this...
Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017
§ 26-57-1501. Title - This subchapter shall be known and may be cited as...
§ 26-57-1502. Administration of law - The provisions of this subchapter are subject to the provisions...
§ 26-57-1503. Definitions - As used in this subchapter: (1) “Cultivation facility” means an...
§ 26-57-1504. Levy of tax - A cultivation facility, dispensary, or other marijuana business shall collect...
§ 26-57-1506. Rules - The Department of Finance and Administration may promulgate rules to...
§ 26-57-1507. Sunset - This subchapter shall expire on July 1, 2021, unless extended...
Subchapter 16 - Car Washes
§ 26-57-1601. Definitions - As used in this subchapter: (1) “Automatic car wash” means...
§ 26-57-1604. Distribution of revenues - All revenue collected under this subchapter shall be general revenues...