Arkansas Code
Chapter 7 - Excise Taxes
Subchapter 2 - Special Retail Tax

§ 3-7-201. Tax imposed — Collection - (a) (1) There is levied a special alcoholic beverage excise...

§ 3-7-202. Lien — Procedure for obtaining - (a) If the taxpayer fails to demand a hearing before...

§ 3-7-203. Lien — Execution - (a) On the entry of the certificate of the Secretary...

§ 3-7-204. Alternative remedies - Nothing in this subchapter shall preclude the Secretary of the...

§ 3-7-205. Disposition of funds - All taxes, interest, penalties, and costs received by the Secretary...