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§ 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...