Ark. Code § 26-57-1105
Current with legislation from 2024 Fiscal and Special Sessions.
The tax levied in §§ 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997, and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.
Ark. Code § 26-57-1105