Arkansas StatutesSubchapter 3 - Payment by Wholesalers and Importers§ 3-7-301 - Due date.§ 3-7-302 - Monthly report and payment.§ 3-7-303 - Records -- Penalties.§ 3-7-304 - Delinquent tax penalties.§ 3-7-305 - [Repealed.]§ 3-7-306 - Right to contract.§ 3-7-307 - Rules and regulations -- Sales to the military.