reglab/housing_qa huggingface dataset:
AR Code § 3-5-1907 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 5 - Beer and Wine — Manufacture, Sale, and Transportation Generally|Subchapter 19 - Microbrewery-Restaurant Private Club Permit|§ 3-5-1907. Microbrewery-restaurant private clubs — Reapplication for permit

 (a) An entity that is denied upon application to the Director of the Alcoholic Beverage Control Division for a permit to operate as a microbrewery-restaurant private club in a dry territory may reapply by following the procedures stated in § 3-5-1903 and the additional procedures provided for in subsection (b) of this section.  (b)  (1) If the applicant is reapplying within two (2) years from the date an application was denied by the director, the application shall be accompanied by certification from the county clerk of the county in which the microbrewery-restaurant private club is to be located certifying that the applicant obtained signatures from at least twenty-five percent (25%) of the registered voters in the county.  (2) The application under this section shall be filed no later than twenty (20) days from the date that the county clerk certifies the petition.  (3) The petition on which the signatures are obtained under this section shall state clearly that the purpose of the petition is to obtain an alcoholic beverage permit for a microbrewery-restaurant private club and to serve alcoholic beverages to members.  (4) The person obtaining signatures shall verify the signatures by affidavit that shall be filed with the county clerk at the time of filing the petition for certification.
AR Code § 3-5-1908 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 5 - Beer and Wine — Manufacture, Sale, and Transportation Generally|Subchapter 19 - Microbrewery-Restaurant Private Club Permit|§ 3-5-1908. Collection of taxes

 (a) The Secretary of the Department of Finance and Administration shall assess and collect delinquent state and local taxes from the owner or owners of the microbrewery-restaurant private club, file claims for unpaid taxes against bonds or other security required to be posted by the permittee, and enforce liens against assets held by the owner or owners.  (b) The Alcoholic Beverage Control Division may suspend or refuse to renew a permit held by a nonpartner if the microbrewery-restaurant private club owner fails to remit state or local taxes.
AR Code § 3-5-1909 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 5 - Beer and Wine — Manufacture, Sale, and Transportation Generally|Subchapter 19 - Microbrewery-Restaurant Private Club Permit|§ 3-5-1909. Inspection of premises — Records of permitted premises and private clubs

 (a) A permit shall not be issued under this subchapter unless the permittee has consented in writing that the permitted premises and its books and records are open at all times to all law enforcement and tax officials and officials of the Alcoholic Beverage Control Division, the Alcoholic Beverage Control Enforcement Division, and the Secretary of the Department of Finance and Administration without requirement of warrant or other legal process.  (b) An entity holding a permit under this subchapter shall not market, sell, or otherwise furnish the names of its members or other information pertaining to its members to another public or private entity, except as provided in subsection (a) of this section.
AR Code § 3-7-101 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-101. Purpose

 It is declared not to be the purpose of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 to impose a duplicate or double license tax on the manufacturing, selling, blending, rectifying, or mixing in this state, or transporting in this state of spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages, as measured by the quantity of spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages, manufactured, sold, blended, rectified, mixed, or transported in or into this state in conformity thereto, and any other license tax imposed by law heretofore passed is declared to be a privilege tax or permit fee.
AR Code § 3-7-102 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-102. Definition

 As used in §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110, unless the context otherwise requires, “person” means every corporation, association, copartnership, limited liability company, or individual.
AR Code § 3-7-103 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-103. Penalty — Revocation

 Any person who shall violate any of the provisions of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 shall be guilty of a violation and upon conviction be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).
AR Code § 3-7-105 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-105. Malt liquor tax — Reporting and payments

 (a) The excise tax levied on malt liquors by § 3-7-104 shall be reported and paid to the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month following the month in which the wholesaler or other person authorized to sell malt liquors obtains delivery of such malt liquors from the supplier.  (b) The secretary shall provide forms necessary for reporting the tax due and shall enforce the tax pursuant to the Arkansas Tax Procedure Act, § 26-18-101 et seq.
AR Code § 3-7-106 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-106. Shipping permits

 (a)  (1) It shall be unlawful for any person to ship or transport or cause to be shipped or transported into the State of Arkansas any spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages from points without the state without first having obtained a permit from the Director of the Alcoholic Beverage Control Division.  (2) A railroad company, express company, or bonded truck company or truck line operating under a certificate or permit issued by the Arkansas Department of Transportation, or a river transportation company shall not receive for shipment or ship into this state any package or receptacle containing distilled spirits unless a copy of the permit showing that payment of the taxes required by law has been made accompanies the shipment.  (3) The permit shall be in such form as may be prescribed by the director, and all such shipments into the state shall be governed by such rules as may be promulgated by the director.  (4) However, the railroad or express company or river transportation company shall not be required to obtain any permit to transport distilled spirits but shall be subject to all rules promulgated by the director.    (b)  (1) It shall be unlawful for any person who is permitted by law to manufacture, sell, or transport spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages to transport or cause spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages to be transported by any means of transportation except as may be prescribed by the rules of the director.  (2) However, spirits may be transported by truck or wagon from and to freight or express depots, to and from the place or places of business of the permittees and upon the premises of the permittees, from and to one (1) place of business to another place of business of the permittee, provided that the owner of trucks or wagons transporting distilled liquor as aforesaid, excepting trucks and wagons owned and operated by a railroad or express company, or bonded truck company or truck line operating under a certificate or permit issued by the Arkansas Department of Transportation, or a river transportation company, or by the person permitted by law to manufacture, sell, or transport spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages shall procure a permit to engage in transportation and shall execute a bond satisfactory in amount, form, and as to surety, to be approved by the director, conditioned upon the lawful transportation of spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages.
AR Code § 3-7-107 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-107. Enforcement of rules

 (a) Sections 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 shall be administered and enforced by the Director of the Alcoholic Beverage Control Division and the Secretary of the Department of Finance and Administration.  (b) The Director of the Alcoholic Beverage Control Division and the Secretary of the Department of Finance and Administration are authorized and directed to issue permits as provided for in §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110, for the manufacture, sale, and transportation of distilled spirits and to enforce the license tax provisions of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 and the collection of the license taxes imposed hereby and to promulgate reasonable rules for those purposes.
AR Code § 3-7-108 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-108. Disposition of funds

 All taxes, penalties, and costs collected by the Secretary of the Department of Finance and Administration under the provisions of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State, on or before the fifth day of the month next following the month during which such funds shall have been received by him or her, shall allocate and transfer the funds to the various State Treasury funds in the proportions to each as provided by law, after first transferring to the General Revenue Fund Account of the State Apportionment Fund an amount equivalent to the cost of collection and other charges as also provided by law.
AR Code § 3-7-109 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-109. Delinquent taxes

 On the failure of any person, liable therefor, to pay the taxes imposed by §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 within fifteen (15) days after the taxes have become due, he or she shall be deemed delinquent. A penalty of twenty percent (20%) on the amount of license tax due shall attach. The Auditor of State shall at once cause proceedings to be instituted for the collection of the license tax, with such interest and penalties as may be provided by law for the collection of other taxes.
AR Code § 3-7-110 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-110. Wrongful tax collections

 (a) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110.  (b) The aggrieved taxpayer shall pay with or without protest the tax as and when required and may at any time within two (2) years from the date of the payment sue the state through its agent, the Auditor of State, in an action at law in any state or federal court otherwise having jurisdiction of the parties and subject matter for the recovery of the tax paid with legal interest thereon from the date of payment.  (c) If it is finally determined that the tax or any part thereof was wrongfully collected, for any reason, it shall be the duty of the Auditor of State to issue a warrant on the Treasurer of State for the amount of the tax so adjudged to have been wrongfully collected together with legal interest thereon. The Treasurer of State shall pay the warrant amount at once, in preference to other warrants or claims against the state.  (d) A separate suit need not be filed for each individual payment made by any taxpayer, but a recovery may be had in one (1) suit for as many payments as may have been made.
AR Code § 3-7-112 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-112. Methods of identifying imported liquors

 The Department of Finance and Administration shall, by regulation, establish a method of identifying each case of spirituous liquors to be shipped into Arkansas, prior to such shipment, either by stamps affixed to the cases or by printed evidence of the destination.
AR Code § 3-7-113 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-113. Distillers and wholesalers — Records

 Distilleries and wholesalers of spirituous liquors shall furnish records as may be required to determine and protect the tax interests of the state.
AR Code § 3-7-114 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-114. Wholesalers and retailers — Obtaining liquor illegally — Nonpayment of taxes

 (a) Failure of any wholesaler or retailer to obtain spirituous liquors from sources approved by the state for sale or to pay all taxes due on such liquors shall result in revocation of any alcoholic beverage permit held by the licensee.  (b) Further, such action shall be deemed to constitute fraud and shall be punishable as such.
AR Code § 3-7-115 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 1 - General Provisions|§ 3-7-115. Sacramental wine

 (a) All wines sold in the State of Arkansas for use as sacramental wine shall be exempt from all taxes levied on wine by the State of Arkansas.  (b)  (1) Each container of sacramental wine sold in the state shall have attached to it a decal containing the words “Sacramental Wine”.  (2) The decal shall be provided and attached to the containers by wineries selling sacramental wine in this state.
AR Code § 3-7-201 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 2 - Special Retail Tax|§ 3-7-201. Tax imposed — Collection

 (a)  (1) There is levied a special alcoholic beverage excise tax of three percent (3%) upon all retail receipts or proceeds derived from the sale of liquor, cordials, liqueurs, specialties, and sparkling and still wines. The tax shall be and is in addition to all other taxes now imposed and cumulative to the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq.  (2) Native wine sold at retail in this state shall be subject to the special alcoholic beverage excise tax levied upon all retail receipts or proceeds derived from the sale of liquor, cordials, liqueurs, specialties, and sparkling and still wines under the provisions of this section.    (b) It shall be the duty of every retailer in this state to collect the tax from the consumer in addition to the established retail price of beer, liquor, cordials, liqueurs, specialties, and sparkling and still wines and to file a return and remittance with the Secretary of the Department of Finance and Administration on or before the twentieth day of each calendar month for the preceding month.  (c) Failure to file the return and remittance on the due date shall be cause for the secretary to enter an assessment for the return and remittance and add as a penalty ten percent (10%) of the amount of tax found to be due.  (d) Returns shall be filed upon forms prescribed by the secretary in accordance with such rules as the secretary may promulgate hereunder.  (e) The State Board of Education and the Division of Elementary and Secondary Education shall fully budget, fund, and expend or commit to expend the general revenue replacing the revenue derived from the previously imposed special alcoholic beverage excise tax on beer in addition to any other funding provided by law for essential programs such as subsidized child care for low-income families, the Arkansas Better Chance Program, and the Child Care and Early Childhood Education Fund Account in an amount equal to the appropriation level for the Arkansas Better Chance Program.  (f)  (1) There is levied a special alcoholic beverage excise tax of one percent (1%) upon all retail receipts or proceeds derived from the sale of beer.  (2) The revenues derived from the excise tax on beer levied under subdivision (f)(1) of this section shall be deposited into the General Revenue Fund Account of the State Apportionment Fund to be distributed as general revenue.
AR Code § 3-7-202 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 2 - Special Retail Tax|§ 3-7-202. Lien — Procedure for obtaining

 (a) If the taxpayer fails to demand a hearing before the Secretary of the Department of Finance and Administration within twenty (20) days after an assessment of the tax due the state has been made under this subchapter or, if the taxpayer shall fail to pay the tax assessed by the secretary after a hearing and an order by the secretary establishing the tax, as hereinbefore provided, then the secretary may as soon as practicable thereafter issue to the circuit clerk of any county of the state a certificate certifying that the person therein named is indebted to the state for the tax established by the secretary to be due.  (b) The circuit clerk shall immediately enter upon the circuit court judgment docket the name of the delinquent taxpayer, the amount certified as being due, a short name of the tax, and the date of the entry upon the judgment docket.  (c) The entry shall have the same force and effect as an entry on the judgment docket of a judgment rendered by the circuit court of the county and shall constitute and be evidence of the state's lien upon the title to any interest in any real property of the taxpayer named in the certificate.  (d) The entry of the certificate as a judgment shall constitute, in addition to the force and effect above described, a lien also upon all personal property of the taxpayer named therein from the time of the entry of the certificate.  (e) The lien shall be in addition to any and all other liens existing in favor of the state to secure the payment of the unpaid tax, penalty, interest, and costs. The lien shall be paramount and superior to all other liens of whatever kind and character attaching to any of the property subsequent to the date of the entry upon judgment docket.
AR Code § 3-7-203 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 2 - Special Retail Tax|§ 3-7-203. Lien — Execution

 (a) On the entry of the certificate of the Secretary of the Department of Finance and Administration, the circuit clerk shall issue an execution directed to the sheriff of the county, commanding him or her to levy upon and against all real and personal property of the taxpayer, which execution shall be by the clerk placed in the hands of the sheriff for levying thereon. The secretary shall thereby have all the remedies and may take all the proceedings for the collection of the tax which may be had or taken upon the recovery of a judgment at law.  (b) The execution shall be issued and be served or executed in the same manner as now provided for the issuance and service of executions upon judgments rendered by the circuit courts of this state.  (c) The circuit clerks and the sheriffs shall be entitled to receive the same fees now provided for by law in such matters. The fees shall be collected from the taxpayer by the sheriff in addition to the tax, penalties, and interest included in the certificate of indebtedness.  (d) However, in the event the sheriff is unable, after diligent effort, to effect collection of the tax, interest, penalties, and costs, the secretary shall be empowered and authorized to pay such fees as are properly shown to be due to the clerk and sheriff out of the Miscellaneous Tax Refund Account.
AR Code § 3-7-204 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 2 - Special Retail Tax|§ 3-7-204. Alternative remedies

 Nothing in this subchapter shall preclude the Secretary of the Department of Finance and Administration from resorting to any other legal means of collecting taxes as may now be provided by law. The issuance of a certificate of indebtedness, the entry thereof by the clerk, and the levy of execution, as provided herein, shall not constitute an election of remedies in respect to the collection of the tax.
AR Code § 3-7-205 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 2 - Special Retail Tax|§ 3-7-205. Disposition of funds

 All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under the provisions of this subchapter shall be general revenues and shall be deposited in the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State shall allocate and transfer the revenues to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.
AR Code § 3-7-301 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 3 - Payment by Wholesalers and Importers|§ 3-7-301. Due date

 Each licensed wholesale distributor and importer of spirituous liquors shall pay the excise tax required by law on the beverages on or before the fifteenth day of the month following the calendar month in which they are first received within this state by the wholesale distributor and importer.
AR Code § 3-7-302 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 3 - Payment by Wholesalers and Importers|§ 3-7-302. Monthly report and payment

 (a) Each licensee responsible for the payment of excise tax shall file on or before the fifteenth day of each month a verified report on forms provided by the Secretary of the Department of Finance and Administration showing, for the preceding calendar month, the exact quantity of spirituous liquor:  (1) Constituting the beginning and ending inventory for the month;  (2) Shipped to him or her from outside this state and received by him or her in this state;  (3) Sold or disposed of by him or her in this state;  (4) Sold by him or her in this state to an agency of the United States Armed Forces, to which sale the excise tax is not applicable and for which the wholesaler would be entitled to credit for taxes previously paid; and  (5) Returned to the manufacturer, to which transfer the excise tax is not applicable and for which the wholesaler would be entitled to credit for taxes previously paid.    (b) The report on forms prescribed by the secretary shall also show the amount of excise tax payable after allowance for all proper deductions for all spirituous liquors received by him or her in this state and shall include such additional information as the secretary may require for the proper administration of this subchapter.  (c) Payment of the excise tax levied by law in the amount disclosed by the report shall accompany the report and shall be paid to the secretary.