Arkansas StatutesSubchapter 6 - Excise Taxยง 23-114-601 - Tax levied.ยง 23-114-602 - Payment and reporting of tax.ยง 23-114-603 - Information to be reported.ยง 23-114-604 - [Repealed.]ยง 23-114-605 - Collection and disbursement of excise tax and license fees.ยง 23-114-606 - Nonfiler tax assessments.