Chapter 57 - State Privilege Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
- § 26-57-201 - Title.
- § 26-57-202 - Legislative findings and purpose.
- § 26-57-203 - Definitions.
- § 26-57-204 - Violations.
- § 26-57-205 - Enforcement of subchapter.
- § 26-57-206 - Rules.
- § 26-57-207 - Business of handling, receiving, etc., a privilege.
- § 26-57-208 - Levy of tax -- Rates of tax.
- § 26-57-209 - Exemption from tax.
- § 26-57-210 - Waiver of tax.
- § 26-57-211
- § 26-57-212 - Wholesalers, warehousemen -- Reports, payment of tax, and records.
- § 26-57-213 - Invoices.
- § 26-57-214 - Registration and licensing required prior to doing business.
- § 26-57-215 - Permits and licenses -- Types.
- § 26-57-216 - Permits and licenses -- Number and location.
- § 26-57-217
- § 26-57-219 - Permits and licenses -- Annual privilege tax.
- § 26-57-220 - Permits and licenses -- Duration.
- § 26-57-221 - Permits and licenses -- Not transferable.
- § 26-57-222 - Permits and licenses -- Duplicates.
- § 26-57-223 - Permits and licenses -- Suspension or revocation.
- § 26-57-224 - Vendor's bond.
- § 26-57-225 - Failure to secure permit unlawful.
- § 26-57-226 - Sale, delivery, etc., without license -- Penalty.
- § 26-57-227 - Operation of vending machine without license a public nuisance -- Seizure and sale -- Redemption.
- § 26-57-228 - Purchases from unregistered, unlicensed dealers unlawful.
- § 26-57-229 - Licensee as wholesaler and retailer.
- § 26-57-230 - Common carriers.
- § 26-57-231 - Failure to allow inspection unlawful.
- § 26-57-232 - Wholesalers -- Restrictions -- Criminal violations.
- § 26-57-233 - Salesperson -- Restrictions -- Violations.
- § 26-57-234 - Retailers and vendors -- Restrictions -- Violations.
- § 26-57-235 - Cigarette stamps generally.
- § 26-57-236
- § 26-57-237 - Cigarette stamps -- Sale or delivery.
- § 26-57-238 - Cigarette stamps -- Refund on unsold, returned cigarettes.
- § 26-57-239 - Consumer to require stamps affixed in proper manner.
- § 26-57-240 - Counterfeiting of stamps unlawful -- Penalty.
- § 26-57-241 - Reuse of containers unlawful -- Penalty.
- § 26-57-242 - Wholesaler -- Transporting cigarettes with stamps affixed outside state for reentry.
- § 26-57-243 - Unstamped and untaxed products -- Personal possession limits.
- § 26-57-244 - Possession of untaxed, unstamped products -- Notice and prima facie evidence.
- § 26-57-245 - Unstamped products or products with unpaid taxes -- Purchase, sale, receipt, etc., a criminal offense.
- § 26-57-246 - Possession of improperly handled products as prima facie evidence.
- § 26-57-247 - Seizure, forfeiture, and disposition of tobacco products and other property.
- § 26-57-248 - Possession or sale of products with unpaid taxes -- Supplemental fines.
- § 26-57-249 - Destruction of products upon conviction -- Procedure.
- § 26-57-250 - Civil action to recover tax and penalties -- Party defendants.
- § 26-57-251 - Civil actions brought in name of director -- Criminal actions.
- § 26-57-252 - No bond for costs required.
- § 26-57-253 - Criminal actions -- Appeals.
- § 26-57-254 - Health inspections.
- § 26-57-255 - Arkansas Tobacco Control Board.
- § 26-57-256 - Powers of the Arkansas Tobacco Control Board.
- § 26-57-257 - Director of Arkansas Tobacco Control.
- § 26-57-258 - Continuation of permits, licenses, regulations, etc., of Department of Finance and Administration.
- § 26-57-259 - Nonpreemption.
- § 26-57-260 - Definitions.
- § 26-57-261 - Requirements.
- § 26-57-262 - Sale of export cigarettes.
- Subchapter 3 - Slot and Vending Machines Generally
- Subchapter 4 - Coin-Operated Amusements
- § 26-57-401 - Purposes.
- § 26-57-402 - Definitions.
- § 26-57-403 - Automatic money payoff mechanisms not legalized.
- § 26-57-404 - Privilege tax on amusement devices.
- § 26-57-405 - License tag for machines.
- § 26-57-406 - Unlicensed games a public nuisance -- Seizure and sale -- Redemption.
- § 26-57-407 - Disposition of revenue collected.
- § 26-57-408 - Owning, operating, or leasing a privilege -- Privilege fee imposed.
- § 26-57-409 - Annual license fee -- Renewals.
- § 26-57-410 - Licenses -- Eligibility.
- § 26-57-411 - Licenses -- Surety bond required.
- § 26-57-412 - Licenses -- Issuance.
- § 26-57-413 - Licenses -- Revocation or suspension.
- § 26-57-414 - Owning, operating, or leasing without license a public nuisance -- Seizure and sale of devices -- Redemption -- Subsequent license fee credit.
- § 26-57-415 - Notification of purchase or lease of device.
- § 26-57-416 - Lessor's records -- Sales taxes.
- § 26-57-417 - Decal or card with licensee's number.
- § 26-57-418 - Sale of coin-operated amusement devices declared privilege -- Fee imposed on salespersons.
- § 26-57-419 - Licenses to sell.
- § 26-57-420 - Notice to purchaser of tax consequences of sale required.
- § 26-57-421 - Selling in violation of subchapter a misdemeanor -- Penalty.
- Subchapter 5 - Travel Bureaus or Services
- Subchapter 6 - Insurance Premium Taxes
- § 26-57-601 - Tax additional.
- § 26-57-602 - Local taxes.
- § 26-57-603 - Tax reports generally.
- § 26-57-604 - Remittance of tax.
- § 26-57-605 - Wet marine and foreign trade insurers -- Report and remittance of tax.
- § 26-57-606 - [Repealed.]
- § 26-57-607 - Failure to report and pay tax.
- § 26-57-608 - Nonliability of officers as to taxes or fees paid under invalid laws.
- § 26-57-609 - [Repealed.]
- § 26-57-610 - Disposition of taxes.
- § 26-57-611 - Disposition of nonallocated funds.
- § 26-57-612 - Quarterly premium taxes.
- § 26-57-613 - Exceptions.
- § 26-57-614 - Fire protection services -- Additional tax.
- § 26-57-615 - Domiciled insurers' premium tax credit for certain fees payable to other jurisdictions.
- § 26-57-616 - Time limitations for assessments, collection, and refunds.
- Subchapter 7 - Inedible Fats and Oils Collectors
- Subchapter 8 - Additional Tax on Tobacco Products
- § 26-57-801 - Excise tax.
- § 26-57-802 - Additional tax -- Applicability -- Reporting and remitting.
- § 26-57-803 - Additional tax -- Applicability.
- § 26-57-804 - Additional tax on cigarettes.
- § 26-57-805 - Additional tax on tobacco products other than cigarettes.
- § 26-57-806 - Additional tax on cigarettes.
- § 26-57-807 - Additional tax on tobacco products other than cigarettes.
- Subchapter 9 - Arkansas Soft Drink Tax Act
- Subchapter 10 - Vending Devices Sales Tax
- Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research
- § 26-57-1101 - Additional tax -- Cigarettes.
- § 26-57-1102 - Additional tax -- Tobacco products other than cigarettes.
- § 26-57-1103 - Deposit of general revenues.
- § 26-57-1104 - Reporting and remittance.
- § 26-57-1105 - Applicability.
- § 26-57-1106 - Distribution of funds for breast cancer research and control -- Allocation of moneys.
- § 26-57-1107 - Regulations.
- § 26-57-1108 - Appropriation from general revenue fund -- Additional tax not collected.
- Subchapter 12 - Vending Devices Decal Act of 1997
- § 26-57-1201 - Title.
- § 26-57-1202 - Administration of law.
- § 26-57-1203 - Definitions.
- § 26-57-1204 - Application, issuance, and display of decal.
- § 26-57-1205 - Requirements to obtain vending device decal.
- § 26-57-1206 - Annual decal fee -- Special decal -- In lieu of sales tax.
- § 26-57-1207 - Taxable year -- Decal for remainder of year -- First year payment option.
- § 26-57-1208 - Distribution of revenue.
- § 26-57-1209 - Penalties.
- § 26-57-1210 - Prohibited devices not legalized -- Fees not refunded.
- § 26-57-1211 - Vending devices without decal affixed -- Seizure and forfeiture.
- § 26-57-1212 - Procedure upon forfeiture.
- § 26-57-1213 - Sale of device upon forfeiture.
- § 26-57-1214 - Disposition of forfeiture sale proceeds.
- § 26-57-1215 - Forfeiture includes cash contents.
- § 26-57-1216 - Forfeiture determination -- Appeal.
- § 26-57-1217 - Purpose.
- Subchapter 13 - Enforcement Enhancements
- § 26-57-1301 - Findings and purpose.
- § 26-57-1302 - Definitions.
- § 26-57-1303 - Certifications -- Directory -- Tax stamps.
- § 26-57-1304 - Requirement for agent for service of process.
- § 26-57-1305 - Reporting of information -- Escrow installments.
- § 26-57-1306 - Penalties and other remedies.
- § 26-57-1307 - Miscellaneous provisions.