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Subchapter 1 - General Provisions
§ 3-7-101. Purpose - It is declared not to be the purpose of §§...
§ 3-7-102. Definition - As used in §§ 3-7-101 — 3-7-104 and 3-7-106 —...
§ 3-7-103. Penalty — Revocation - Any person who shall violate any of the provisions of...
§ 3-7-104. Rate of tax - There is levied and there shall be collected as provided...
§ 3-7-105. Malt liquor tax — Reporting and payments - (a) The excise tax levied on malt liquors by §...
§ 3-7-106. Shipping permits - (a) (1) It shall be unlawful for any person to...
§ 3-7-107. Enforcement of rules - (a) Sections 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 shall...
§ 3-7-108. Disposition of funds - All taxes, penalties, and costs collected by the Secretary of...
§ 3-7-109. Delinquent taxes - On the failure of any person, liable therefor, to pay...
§ 3-7-110. Wrongful tax collections - (a) No suit shall be maintained in any court to...
§ 3-7-111. Additional taxes - (a) (1) In addition to all other fees and taxes...
§ 3-7-112. Methods of identifying imported liquors - The Department of Finance and Administration shall, by regulation, establish...
§ 3-7-113. Distillers and wholesalers — Records - Distilleries and wholesalers of spirituous liquors shall furnish records as...
§ 3-7-114. Wholesalers and retailers — Obtaining liquor illegally — Nonpayment of taxes - (a) Failure of any wholesaler or retailer to obtain spirituous...
§ 3-7-115. Sacramental wine - (a) All wines sold in the State of Arkansas for...
§ 3-7-116. Tax rebate for qualified manufacturers — Definitions - (a) For purposes of this section: (1) “Barrel” means thirty-one...
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...
Subchapter 3 - Payment by Wholesalers and Importers
§ 3-7-301. Due date - Each licensed wholesale distributor and importer of spirituous liquors shall...
§ 3-7-302. Monthly report and payment - (a) Each licensee responsible for the payment of excise tax...
§ 3-7-303. Records — Penalties - (a) Each wholesale distributor and importer of spirituous liquors required...
§ 3-7-304. Delinquent tax penalties - (a) If the excise tax due the State of Arkansas...
§ 3-7-306. Right to contract - To strengthen enforcement of this subchapter, the wholesalers, importers, manufacturers,...
§ 3-7-307. Rules — Sales to the military - The Secretary of the Department of Finance and Administration shall...
Subchapter 4 - Beer
§ 3-7-401. Reports and payments - (a) The Director of the Alcoholic Beverage Control Division is...
§ 3-7-403. Penalty for noncompliance - (a) If any licensee or permittee fails to file a...
§ 3-7-404. Rules - (a) The rules required by § 3-7-401 pertaining to a...
Subchapter 5 - Wine
§ 3-7-501. Rules generally - (a) The Secretary of the Department of Finance and Administration...
§ 3-7-502. Reports and payment - The rules shall require reports to be filed with the...
§ 3-7-504. Penalties for noncompliance - (a) If any licensee or permittee shall fail to file...
§ 3-7-505. Joint enforcement - The Secretary of the Department of Finance and Administration and...
§ 3-7-506. Native wines - (a) All producers and manufacturers of native Arkansas wine shall...