Browse as ListSearch Within- Section 26-57-201 - Title
- Section 26-57-202 - Legislative findings and purpose
- Section 26-57-203 - Definitions
- Section 26-57-204 - Violations
- Section 26-57-205 - Enforcement of subchapter
- Section 26-57-206 - Rules
- Section 26-57-207 - Privilege to do business
- Section 26-57-208 - Levy of tax - Rates of tax
- Section 26-57-209 - Exemption from tax
- Section 26-57-210 - [Repealed]
- Section 26-57-211 - Wholesaler to pay taxes - Reports and remittance of tax - Definition
- Section 26-57-212 - Wholesalers and warehouses - Reports, payment of tax, and records
- Section 26-57-213 - Invoices and other required forms
- Section 26-57-214 - Registration and permitting required before doing business
- Section 26-57-215 - Permits - Types
- Section 26-57-216 - Permits - Number and location - Background check required
- Section 26-57-217, 26-57-218 - [Repealed]
- Section 26-57-219 - Permits - Annual privilege fees
- Section 26-57-220 - [Repealed]
- Section 26-57-221 - Permits - Not transferable
- Section 26-57-222 - Permits - Duplicates
- Section 26-57-223 - Permits - Suspension or revocation
- Section 26-57-224 - Vendor's bond
- Section 26-57-225 - [Repealed]
- Section 26-57-226 - Penalties
- Section 26-57-227 - Operation of vending machine on vendor's premises - Operation of vending machine without permit a public nuisance - Seizure and sale - Redemption
- Section 26-57-228 - Purchases from unregistered, unpermitted dealers unlawful
- Section 26-57-229 - Permit holder as wholesaler and retailer
- Section 26-57-230 - Common carriers
- Section 26-57-231 - Failure to allow inspection unlawful
- Section 26-57-232 - Wholesalers - Restrictions - Criminal violations
- Section 26-57-233 - Salesperson - Restrictions - Violations
- Section 26-57-234 - Retailers and vendors - Restrictions - Violations
- Section 26-57-235 - Cigarette stamps generally
- Section 26-57-236 - Stamp deputies - Appointment and revocation of appointment - Reporting
- Section 26-57-237 - Cigarette stamps - Sale or delivery
- Section 26-57-238 - Cigarette stamps - Refund on unsold, returned cigarettes
- Section 26-57-239 - Consumer to require stamps affixed in proper manner
- Section 26-57-240 - Counterfeiting of stamps unlawful - Penalty
- Section 26-57-241 - Reuse of containers unlawful - Penalty
- Section 26-57-242 - Wholesaler - Transporting cigarettes with stamps affixed outside state for reentry
- Section 26-57-243 - Unstamped and untaxed products - Personal possession limits
- Section 26-57-244 - Possession of untaxed, unstamped products - Notice and prima facie evidence
- Section 26-57-245 - Unstamped products or products with unpaid taxes - Criminal offense - Deceptive trade practice
- Section 26-57-246 - Possession of improperly handled products as prima facie evidence
- Section 26-57-247 - [See Note] Seizure, forfeiture, and disposition of tobacco products and other property (§ 26-57-247)
- Section 26-57-248 - Possession or sale of products with unpaid taxes - Supplemental penalties
- Section 26-57-249 - [See Note] Destruction of products upon conviction - Procedure (§ 26-57-249)
- Section 26-57-250 - Civil action to recover tax and penalties - Party defendants
- Section 26-57-251 - Civil and criminal actions
- Section 26-57-252 - No bond for costs required
- Section 26-57-253 - Criminal actions - Appeals
- Section 26-57-254 - Safety inspections on permitted products - Restrictions on use of e-liquid products and alternative nicotine products - Definitions
- Section 26-57-255 - [See Note] Arkansas Tobacco Control Board - Creation - Definition (§ 26-57-255)
- Section 26-57-256 - [See Note] Arkansas Tobacco Control - Powers (§ 26-57-256)
- Section 26-57-257 - Director of Arkansas Tobacco Control
- Section 26-57-258 - [Repealed]
- Section 26-57-259 - Nonpreemption
- Section 26-57-260 - Definitions
- Section 26-57-261 - Requirements
- Section 26-57-262 - Sale of export cigarettes - Definitions
- Section 26-57-263 - Cigarette inputs - Cigarette rolling machines
- Section 26-57-264 - Information to be provided to Attorney General
- Section 26-57-265 - Reports by wholesalers to Arkansas Tobacco Control
- Section 26-57-266 - Enforcement agents - Selection - Qualifications - Authority
- Section 26-57-267 - Preemption for vapor products, alternative nicotine products, and e-liquid products
- Section 26-57-268 - Retailer's failure to pay manufacturer or wholesaler - Reporting, prevention, and penalty