Ark. Code § 26-57-256

Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-57-256 - [See Note] Arkansas Tobacco Control - Powers
(a) Arkansas Tobacco Control shall:
(1) Promulgate rules for the proper enforcement and implementation of this subchapter and the Unfair Cigarette Sales Act, § 4-75-701 et seq.;
(2)
(A) Receive applications for and issue, refuse, suspend, and revoke permits listed in § 26-57-219.
(B) Arkansas Tobacco Control shall refuse to issue or renew any permits issued by the Director of Arkansas Tobacco Control for the failure to pay taxes or fees imposed on tobacco products, permit fees imposed under this subchapter, or any other state or local taxes;
(3) Prescribe forms of applications for permits under this subchapter;
(4)
(A) Cooperate with the Revenue Division of the Department of Finance and Administration in the enforcement of the tax laws affecting the sale of tobacco products in this state and in the enforcement of all other state and local tax laws.
(B) To facilitate efforts to cooperate with the division concerning the enforcement of all other state and local tax laws, Arkansas Tobacco Control shall immediately require that the following additional information be provided by all applicants for permit issuance or renewal:
(i) Federal tax identification numbers issued by the Internal Revenue Service;
(ii) Social Security numbers; and
(iii) State sales tax account numbers assigned by the Department of Finance and Administration, if applicable.
(C)
(i) Each year Arkansas Tobacco Control shall provide a list of all applicants for the issuance or renewal of all tobacco products, vapor product, alternative nicotine product, or e-liquid product permits to the Secretary of the Department of Finance and Administration.
(ii) This list shall contain the identifying information required by subdivision (a)(4)(B) of this section as well as the name of the permittee and the permittee's current business address;
(5)
(A) Collect civil penalties assessed by the Arkansas Tobacco Control Board under § 26-57-255.
(B) Unless the civil penalty is paid within fifteen (15) days following the date for an appeal from the order, the director shall have the power to institute a civil action in the Pulaski County Circuit Court to recover the civil penalties assessed; and
(6)
(A) Provide notice to the retail location of an alleged violation of § 5-27-227 within ten (10) days of the alleged violation.
(B) The notice required under subdivision (a)(6)(A) of this section shall contain the date and time of the alleged violation.
(b) Any tobacco products, vapor products, alternative nicotine products, e-liquid products, hemp-derived products as defined in § 20-56-402, or cigarette papers found in the possession of a minor may be confiscated and destroyed.
(c) Except as otherwise provided by law, the penalties collected under this section shall be deposited into the State Treasury.

Ark. Code § 26-57-256

Amended by Act 2023, No. 629,§ 15, eff. 4/11/2023.
Amended by Act 2019, No. 1071,§ 25, eff. 7/24/2019.
Amended by Act 2019, No. 580,§ 9, eff. 9/1/2019.
Amended by Act 2019, No. 580,§ 8, eff. 9/1/2019.
Amended by Act 2019, No. 910,§ 4159, eff. 7/1/2019.
Amended by Act 2015, No. 1235,§ 21, eff. 5/1/2015.
Amended by Act 2015, No. 1235,§ 20, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 29, eff. 8/16/2013.
Acts 1997, No. 1337, § 23; 1999, No. 1591, § 4; 2001, No. 1368, §§ 3, 4; 2009, No. 655, § 76; 2009, No. 785, § 27.
This section is set out more than once due to postponed, multiple, or conflicting amendments.