Arkansas · Statutes
Subchapter 2
61 sections
61 sections
- Ark. Code Ann. § 26-57-201Title
- Ark. Code Ann. § 26-57-202Legislative findings and purpose
- Ark. Code Ann. § 26-57-203Definitions
- Ark. Code Ann. § 26-57-204Violations
- Ark. Code Ann. § 26-57-205Enforcement of subchapter
- Ark. Code Ann. § 26-57-206Rules
- Ark. Code Ann. § 26-57-207Privilege to do business
- Ark. Code Ann. § 26-57-208Levy of tax - Rates of tax
- Ark. Code Ann. § 26-57-209Exemption from tax
- Ark. Code Ann. § 26-57-211Wholesaler to pay taxes - Reports and remittance of tax - Definition
- Ark. Code Ann. § 26-57-212Wholesalers and warehouses - Reports, payment of tax, and records
- Ark. Code Ann. § 26-57-213Invoices and other required forms
- Ark. Code Ann. § 26-57-214Registration and permitting required before doing business
- Ark. Code Ann. § 26-57-215Permits - Types
- Ark. Code Ann. § 26-57-216Permits - Number and location - Background check required
- Ark. Code Ann. § 26-57-219Permits - Annual privilege fees
- Ark. Code Ann. § 26-57-220[Repealed]Repealed
- Ark. Code Ann. § 26-57-221Permits - Not transferable
- Ark. Code Ann. § 26-57-222Permits - Duplicates
- Ark. Code Ann. § 26-57-223Permits - Suspension or revocation
- Ark. Code Ann. § 26-57-224Vendor's bond
- Ark. Code Ann. § 26-57-225[Repealed]Repealed
- Ark. Code Ann. § 26-57-226Penalties
- Ark. Code Ann. § 26-57-227Operation of vending machine on vendor's premises - Operation of vending machine without permit a public nuisance - Seizure and sale - Redemption
- Ark. Code Ann. § 26-57-228Purchases from unregistered, unpermitted dealers unlawful
- Ark. Code Ann. § 26-57-229Permit holder as wholesaler and retailer
- Ark. Code Ann. § 26-57-230Common carriers
- Ark. Code Ann. § 26-57-231Failure to allow inspection unlawful
- Ark. Code Ann. § 26-57-232Wholesalers - Restrictions - Criminal violations
- Ark. Code Ann. § 26-57-233Salesperson - Restrictions - Violations
- Ark. Code Ann. § 26-57-234Retailers and vendors - Restrictions - Violations
- Ark. Code Ann. § 26-57-235Cigarette stamps generally
- Ark. Code Ann. § 26-57-236Stamp deputies - Appointment and revocation of appointment - Reporting
- Ark. Code Ann. § 26-57-237Cigarette stamps - Sale or delivery
- Ark. Code Ann. § 26-57-238Cigarette stamps - Refund on unsold, returned cigarettes
- Ark. Code Ann. § 26-57-239Consumer to require stamps affixed in proper manner
- Ark. Code Ann. § 26-57-240Counterfeiting of stamps unlawful - Penalty
- Ark. Code Ann. § 26-57-241Reuse of containers unlawful - Penalty
- Ark. Code Ann. § 26-57-242Wholesaler - Transporting cigarettes with stamps affixed outside state for reentry
- Ark. Code Ann. § 26-57-243Unstamped and untaxed products - Personal possession limits
- Ark. Code Ann. § 26-57-244Possession of untaxed, unstamped products - Notice and prima facie evidence
- Ark. Code Ann. § 26-57-245Unstamped products or products with unpaid taxes - Criminal offense - Deceptive trade practice
- Ark. Code Ann. § 26-57-246Possession of improperly handled products as prima facie evidence
- Ark. Code Ann. § 26-57-248Possession or sale of products with unpaid taxes - Supplemental penalties
- Ark. Code Ann. § 26-57-250Civil action to recover tax and penalties - Party defendants
- Ark. Code Ann. § 26-57-251Civil and criminal actions
- Ark. Code Ann. § 26-57-252No bond for costs required
- Ark. Code Ann. § 26-57-253Criminal actions - Appeals
- Ark. Code Ann. § 26-57-254Safety inspections on permitted products - Restrictions on use of e-liquid products and alternative nicotine products - Definitions
- Ark. Code Ann. § 26-57-257Director of Arkansas Tobacco Control
- Ark. Code Ann. § 26-57-258[Repealed]Repealed
- Ark. Code Ann. § 26-57-259Nonpreemption
- Ark. Code Ann. § 26-57-260Definitions
- Ark. Code Ann. § 26-57-261Requirements
- Ark. Code Ann. § 26-57-262Sale of export cigarettes - Definitions
- Ark. Code Ann. § 26-57-263Cigarette inputs - Cigarette rolling machines
- Ark. Code Ann. § 26-57-264Information to be provided to Attorney General
- Ark. Code Ann. § 26-57-265Reports by wholesalers to Arkansas Tobacco Control
- Ark. Code Ann. § 26-57-266Enforcement agents - Selection - Qualifications - Authority
- Ark. Code Ann. § 26-57-267Preemption for vapor products, alternative nicotine products, and e-liquid products
- Ark. Code Ann. § 26-57-268Retailer's failure to pay manufacturer or wholesaler - Reporting, prevention, and penalty