Ark. Code § 26-57-239
Current with legislation from 2024 Fiscal and Special Sessions.
Every consumer shall require when he or she purchases, receives, takes into his or her possession, or has delivered upon his or her premises cigarettes in packages, cartons, or other containers, that the proper stamps be affixed in the manner required by this subchapter to show that the tax has been paid thereon.
Ark. Code § 26-57-239