reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1207 - Taxable year - Decal for remainder of year - First year payment option

(a)
(1)
For the purpose of the annual or special vending device decal issued under §
26-57-1204
, the decal fee year shall begin on the first day of July and end on the last day of the following June. This decal fee year shall be divided into two (2) halves.
(2)
The Secretary of the Department of Finance and Administration shall in each instance issue annual vending device decals for the remainder of the decal year upon payment of the annual vending device decal fee on the basis of the full amount of the annual decal applied for between July 1 and December 31 of the decal fee year, and in return for the payment of an amount of one-half (1/2) of the annual vending device decal fee, for any annual decal applied for between January 1 and June 30 of the decal fee year.
(b)
For the first taxable year that the annual or special vending device decal fee is applicable, the person who is the operator of the vending devices that are subject to registration and payment of the decal fees shall register all vending devices with the secretary, but for the first one-half year, after March 31, 1997, the operator shall pay one-half (1/2) of the decal fee for each vending device on or before January 1, 1998. Thereafter, the entire annual or special vending device decal fee shall be due from the person who is the owner, lessor, renter, or operator of the vending devices on or before July 1 of the applicable taxable year.
Amended by Act 2019, No. 910,§ 4213, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4212, eff. 7/1/2019.
Acts 1997, No. 928, § 7.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1208 - Distribution of revenue

(a)
(1)
It is declared to be the purpose of this subchapter to provide revenues for general governmental functions of the state and its counties and municipalities, in lieu of the state and local gross receipts or sales taxes or vending device sales taxes that would otherwise be due and owing from the person who is the operator of a vending device.
(2)
For that purpose and to that end, it is expressly provided that the revenue derived by the Secretary of the Department of Finance and Administration from the sale of annual or special vending device decal fees, including penalties, shall be deposited by the secretary into the State Treasury and credited as provided in subsection (b) of this section.
(b)
The vending device decal fees imposed by §
26-57-1206
or any proportionate amount of the vending device decal fees shall be divided as follows:
(1)
Eighty percent (80%) of the fees collected under §
26-57-1206(a)(1)(B)
-(E) and sixty percent (60%) of the fees collected under §
26-57-1206(a)(1)(A)
shall be deposited to the credit of the General Revenue Fund Account of the State Apportionment Fund provided by §
19-5-202
;
(2)
Twenty percent (20%) of the fees collected under §
26-57-1206(a)(1)(B)
-(E) and fifteen percent (15%) of the fees collected under §
26-57-1206(a)(1)(A)
shall be deposited by the Treasurer of State into the Identification Pending Trust Fund for Local Sales and Use Taxes under §§
26-74-221
,
26-75-223
, and
26-82-113
, and all revenues deposited into that Identification Pending Trust Fund for Local Sales and Use Taxes shall be distributed to the cities and counties of this state under §
26-74-221(a)(2)(C)(ii)
, §
26-75-223(a)(2)(C)(ii)
, and §
26-82-113(a)(2)(B)
; and
(3)
Twenty-five percent (25%) of the fees collected under §
26-57-1206(a)(1)(A)
shall be special revenues deposited by the Treasurer of State to the credit of the Educational Adequacy Fund.
Amended by Act 2019, No. 910,§ 4214, eff. 7/1/2019.
Acts 1997, No. 928, § 8; 2003 (2nd Ex. Sess.), No. 107, § 10; 2011, No. 828, § 10.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1209 - Penalties

(a)
(1)
Any person who is the operator of a vending device who places a vending device in use and operation, or in a place available to members of the general public for use and operation, without a valid and current annual or special vending device decal having been affixed thereto as required by §§
26-57-1204
and
26-57-1206
, shall be liable for the decal fee on the vending device in the full amount of the applicable annual vending device decal fee, as levied by this subchapter, and the annual vending device decal fee shall be collected by the Secretary of the Department of Finance and Administration in accordance with the provisions of §
26-57-1204
.
(2)
(A)
In addition to the annual vending device decal fee that is due on the vending device, the operator of the vending device which was responsible for failing to apply for and pay for the applicable annual vending device decal fee shall also be liable to pay the secretary a penalty which the person shall pay to the secretary and which the secretary shall assess against the person.
(B)
The amounts of these penalties for failure to purchase and display the annual decal fee are to be paid by the operator, in addition to the applicable annual vending device decal fee, and the penalty shall be the larger of either twenty-five dollars ($25.00) per vending device or an amount equal to eight (8) times the annual vending decal fee applicable to each vending device.
(b)
Upon conviction, a person who is the operator of a vending device who places the vending device in operation in this state for use or operation by members of the general public without first attaching to the vending device a valid and current annual vending device decal or special vending device decal under this subchapter is guilty of a Class C misdemeanor for each vending device found not to have a valid and current annual vending device decal or special vending device decal under this subchapter.
Amended by Act 2019, No. 910,§ 4216, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4215, eff. 7/1/2019.
Acts 1997, No. 928, § 9; 2009, No. 655, § 97.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1210 - Prohibited devices not legalized - Fees not refunded

(a)
Nothing in this subchapter shall be construed to legalize any coin-operated video gambling device, slot machine, or other coin-operated gambling device that may be prohibited by any of the other statutes of this state.
(b)
The Secretary of the Department of Finance and Administration may assume that any vending device described in any application made under this subchapter and for which an annual or special vending device decal fee is paid is lawful, and no claim for refund of any annual or special vending device decal fee shall be allowed based upon the inability of the operator of the coin-operated device to operate the vending device because of any other applicable law of this state.
Amended by Act 2019, No. 910,§ 4217, eff. 7/1/2019.
Acts 1997, No. 928, § 10.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1211 - Vending devices without decal affixed - Seizure and forfeiture

(a)
When any vending device as defined in §
26-57-1203
is placed on location for retail sales to the members of the general public in the State of Arkansas, or, after having been placed on location in this state, the vending device is left on location without the required vending device decal affixed thereon as may otherwise be provided for by the laws of this state, the vending device, including all cash in the receptacle thereof, if any, shall be considered forfeited to the State of Arkansas because of the absence of the required vending device decal from the vending device.
(b)
The vending device may be seized and sealed on site at its location by the Secretary of the Department of Finance and Administration or his or her authorized agent, and the vending device shall not be removed from the location by any person until the vending device is released from seizure by the secretary or his or her authorized agent.
(c)
The vending device may be seized by any authorized agent of the secretary, or by any sheriff or other law enforcement officer of this state acting upon the request and at the direction of the secretary.
Amended by Act 2019, No. 910,§ 4218, eff. 7/1/2019.
Acts 1997, No. 928, § 11.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1212 - Procedure upon forfeiture

(a)
Upon the seizure of a vending device, the vending device shall be delivered, together with the cash, if any, contained in the receptacle of the vending device, to the Secretary of the Department of Finance and Administration.
(b)
The owner of a seized vending device may seek administrative relief from the seizure under the Arkansas Tax Procedure Act, §
26-18-101
et seq., or under the Independent Tax Appeals Commission Act, §
26-18-1101
et seq., by filing a written protest of the seizure and proposed forfeiture with the secretary under §
26-18-404
or by filing a petition with the Tax Appeals Commission under the Independent Tax Appeals Commission Act, §
26-18-1101
et seq., as applicable, within ten (10) business days of the date of the seizure.
(c)
(1)
The owner of the vending device shall be given at least five (5) business days' written notice of the date of the hearing on the seizure and proposed forfeiture of the vending device.
(2)
An administrative decision on the seizure and proposed forfeiture of the vending device shall be issued within five (5) business days after the date of the administrative hearing.
(d)
(1)
The owner of a seized vending device may seek relief from an adverse decision of the secretary or the commission by filing suit in the Pulaski County Circuit Court or in the circuit court of the owner's residence or principal place of business, where the matter shall be tried de novo.
(2)
The secretary may seek relief under §
26-18-1117
from an adverse decision of the commission by filing suit in the Pulaski County Circuit Court or in the circuit court of the county in which the owner of a seized vending device resides or has its principal place of business in the state, where the matter shall be tried de novo.
(3)
An action for relief under this subsection shall be filed within thirty (30) days of the date of service of the decision of the secretary or the commission.
(4)
An appeal may be had from the judgment of the circuit court as in other cases as provided by law.
Amended by Act 2021, No. 593,§ 38, eff. 1/1/2023.
Amended by Act 2019, No. 910,§ 4219, eff. 7/1/2019.
Acts 1997, No. 928, § 12.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1213 - Sale of device upon forfeiture

(a)
In the event the Secretary of the Department of Finance and Administration or his or her authorized agent finds that the vending device, including the cash contents, if any, should be forfeited to the State of Arkansas, the secretary or his or her authorized agent shall make a written determination of forfeiture of the vending device to the State of Arkansas, and the secretary shall direct the sale of the vending device.
(b)
The vending device shall be sold by the secretary, his or her authorized agent, the sheriff in the county where it was seized, or the sheriff of Pulaski County after thirty (30) days' written notice of sale, which notice of sale shall be given:
(1)
In writing to the owner of the vending device at the owner's last known address;
(2)
In writing to the operator of the vending device at the operator's last known address; and
(3)
By posting five (5) notices of sale in conspicuous places in the county where the sale of the vending device is to be held. One (1) of the notices of sale shall be posted on a bulletin board at the county courthouse of the county.
(c)
At the discretion of the secretary, notice of sale of the vending device may be given, alternatively to posting, by publishing the notice of sale in a newspaper of general circulation in the county at least thirty (30) days prior to the sale.
Amended by Act 2019, No. 910,§ 4222, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4221, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4220, eff. 7/1/2019.
Acts 1997, No. 928, § 13.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1214 - Disposition of forfeiture sale proceeds

The sale of the vending device shall be for cash, and the proceeds of the sale shall be applied as follows:
(1)
To the payment of the costs incident to the seizure and sale of the vending device;
(2)
To the payment of any taxes or decal fee costs, including penalties, that may have accrued against the vending device; and
(3)
The balance, if any, shall be remitted to the owner of the vending device.
Acts 1997, No. 928, § 14.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1215 - Forfeiture includes cash contents

The cash contained in any seized vending device, which cash is forfeited under the provisions of this subchapter, shall be forfeited to the State of Arkansas as an additional penalty and shall be in addition to all other penalties provided for under this subchapter.
Acts 1997, No. 928, § 15.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1216 - [Repealed]

Repealed by Act 2021, No. 593,§ 39, eff. 1/1/2023.
Amended by Act 2019, No. 910,§ 4223, eff. 7/1/2019.
Acts 1997, No. 928, § 16.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 12 - VENDING DEVICES DECAL ACT OF 1997 (§§ 26-57-1201 — 26-57-1217) › Section 26-57-1217 - Purpose

The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able to pay their proportionate amount of state and local taxes, without being required to maintain complex financial records that would otherwise be required of the operators who are in the unique position among retailers in this state of not being able to pass the cost of sales taxes directly on to their customers, and to assure that the State of Arkansas and its cities and counties collect their fair share of taxes from what is almost entirely a cash business.
Acts 1997, No. 928, § 17.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 13 - ENFORCEMENT ENHANCEMENTS (§§ 26-57-1301 — 26-57-1309) › Section 26-57-1301 - Findings and purpose

The General Assembly finds that:
(1)
Violations of §§
26-57-260
and
26-57-261
threaten the integrity of the tobacco Master Settlement Agreement, the fiscal soundness of the state, and the public health; and
(2)
Enacting procedural enhancements will help prevent violations and aid the enforcement of §§
26-57-260
and
26-57-261
and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the state, and the public health.
Acts 2003, No. 1073, § 1.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 13 - ENFORCEMENT ENHANCEMENTS (§§ 26-57-1301 — 26-57-1309) › Section 26-57-1302 - Definitions

(a)
"Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol", "lights", "kings", and "100s", and includes any brand name alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to or identifiable with a previously known brand of cigarettes.
(b)
"Cigarette" has the same meaning as in §
26-57-260(4)
.
(c)
"Director" means the Director of Arkansas Tobacco Control.
(d)
"Licensee" means any person or entity who has been granted and holds a permit or license under §
26-57-215
, including a wholesale cigarette license or permit, a wholesale tobacco license or permit, a salesperson's license or permit, a retail cigarette license or permit, a retail tobacco license or permit, or a dealer's license or permit.
(e)
"Master Settlement Agreement" has the same meaning as in §
26-57-260(5)
.
(f)
"Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.
(g)
"Participating manufacturer" has the meaning given that term in Section II(jj) of the Master Settlement Agreement and all amendments to the agreement.
(h)
"Qualified escrow fund" has the same meaning as that term is defined in §
26-57-260(6)
.
(i)
"Tobacco product manufacturer" has the same meaning as that term is defined in §
26-57-260(9)
.
(j)
(1)
"Units sold" means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or indirectly through a distributor, retailer, or similar intermediary during the year.
(2)
"Units sold" includes all nonparticipating manufacturer cigarettes that are required to be sold in a package bearing a stamp required under the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq.
(k)
"Wholesaler" means:
(1)
Any person or entity who has been granted and holds a wholesale cigarette license or permit or a wholesale tobacco license or permit pursuant to §
26-57-215
; and
(2)
Any person or entity who as a retailer purchases tobacco products directly from a manufacturer or an unlicensed wholesaler or distributor and is therefore liable for reporting and paying taxes under §
26-57-211(a)(1)(B)
.
(l)
"Importer" means the same as defined in §
26-57-203
.
(m)
"Newly qualified nonparticipating manufacturer" means a nonparticipating manufacturer that has not previously been listed in the directory maintained by the Attorney General under §
26-57-1303
.
Acts 2003, No. 1073, § 2; 2009, No. 785, § 31; 2011, No. 836, §§ 12, 13.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 13 - ENFORCEMENT ENHANCEMENTS (§§ 26-57-1301 — 26-57-1309) › Section 26-57-1306 - Penalties and other remedies

(a)
License Revocation and Civil Penalty.
(1)
In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a licensee or permitee has violated §
26-57-1303(c)
or any rule adopted under this subchapter, the Director of Arkansas Tobacco Control may revoke or suspend the licensee's licenses or permits pursuant to law and the Arkansas Tobacco Control Board's rules governing the procedure for revocation or suspension of the licenses or permits.
(2)
Each tax stamp affixed to and each sale or offer to sell cigarettes in violation of §
26-57-1303(c)
shall constitute a separate violation.
(3)
For each violation, the board may also impose a civil penalty in an amount not to exceed the greater of five hundred percent (500%) of the retail value of the cigarettes or five thousand dollars ($5,000) upon a determination of a violation of §
26-57-1303(b)
or of any rules adopted under this subchapter.
(b)
Contraband and Seizure.
Any cigarettes that have been sold, offered for sale, or possessed for sale in this state or imported for personal consumption in this state in violation of §
26-57-1303(c)
shall be deemed contraband, and the cigarettes shall be subject to seizure and forfeiture as provided in §
5-64-505
, and all of the cigarettes seized and forfeited shall be destroyed and not resold.
(c)
Injunction.
(1)
The Attorney General may seek an injunction to restrain a threatened or actual violation of §
26-57-1303(c)
, §
26-57-1305(a)
, or §
26-57-1305(d)
by a licensee and to compel the licensee to comply with those provisions.
(2)
In any action brought under this section, the state shall be entitled to recover the costs of investigation, costs of the action, and reasonable attorney's fees.
(d)
Unlawful Sale and Distribution.
(1)
It is unlawful for a person to sell or distribute cigarettes or to acquire, hold, own, possess, transport, import, or cause to be imported, cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of §
26-57-1303(c)
.
(2)
A violation of this subsection is a Class A misdemeanor.
(e)
Deceptive and Unconscionable Trade Practice.
A violation of §
26-57-1303(c)
is a deceptive or unconscionable trade practice under §
4-88-101
et seq.
(f)
(1)
In addition to any other provision of law, the Attorney General may seek a civil penalty in an amount not to exceed five hundred dollars ($500) per day for:
(A)
The knowing failure of a wholesaler to accurately comply with §
26-57-1305(a)
; or
(B)
The failure of a wholesaler to timely comply with §
26-57-1305(a)
.
(2)
A civil penalty collected under this section is general revenue of the state.
Amended by Act 2021, No. 929,§ 7, eff. 7/28/2021.
Amended by Act 2019, No. 315,§ 3041, eff. 7/24/2019.
Acts 2003, No. 1073, § 6; 2009, No. 785, § 33; 2011, No. 836, § 16.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 13 - ENFORCEMENT ENHANCEMENTS (§§ 26-57-1301 — 26-57-1309) › Section 26-57-1308 - Bond

(a)
(1)
A nonparticipating manufacturer shall post a bond with the Attorney General as a condition of the inclusion of its brand families in the state directory.
(2)
Proof that the bond has been posted shall be submitted as part of the annual and quarterly certifications required by this subchapter.
(b)
The bond shall be in effect at least ten (10) days in advance of each calendar quarter.
(c)
The amount of the bond shall be the greater of:
(1)
The highest required escrow amount due from the nonparticipating manufacturer or its predecessor for any one (1) of the twelve (12) previous calendar quarters; or
(2)
Fifty thousand dollars ($50,000).
(d)
The bond shall be written in favor of the State of Arkansas and shall be conditioned on the performance by the nonparticipating manufacturer of all obligations imposed under §§
26-57-260
and
26-57-261
, including any fees, penalties, or related financial obligations.
(e)
(1)
If a nonparticipating manufacturer that posted a bond has failed to make or have made on its behalf deposits equal to the full amount owed for a quarter within fifteen (15) days following the due date of the quarter, the state may execute on the bond in the amount equal to any amount of the escrow due.
(2)
Amounts that the state collects on a bond shall be general revenue of the state and shall reduce the amount of escrow due from that nonparticipating manufacturer in the dollar amount collected.
(3)
Escrow obligations above the amount collected on the bond remain due from that nonparticipating manufacturer and from the importers that sold its cigarettes during that calendar quarter.
(f)
(1)
The state may also execute on the bond after having obtained a judgment against a nonparticipating manufacturer.
(2)
Any financial obligations, including fees and penalties, recoverable under §§
26-57-260
and
26-57-261
shall be covered by the bond.
(3)
Any amounts collected on the bond shall first be allocated to reduce any escrow obligation by payment into the State Treasury.
(g)
The Attorney General may adopt rules necessary to implement this section.
Amended by Act 2021, No. 929,§ 8, eff. 7/28/2021.
Acts 2011, No. 836, § 18.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 13 - ENFORCEMENT ENHANCEMENTS (§§ 26-57-1301 — 26-57-1309) › Section 26-57-1309 - Assignment of funds placed into escrow

(a)
(1)
Notwithstanding the provisions of §
26-57-261
, a tobacco product manufacturer that elects to place funds into escrow may make an irrevocable assignment of its interest in the funds to the benefit of the state.
(2)
The assignment shall be permanent and shall apply to all funds in the subject escrow account at the time of assignment or that may subsequently come into such account, including those deposited into the escrow account prior to the assignment's being executed, those deposited into the escrow account after the assignment is executed, and interest or other appreciation on such funds.
(3)
Any interest or other appreciation withdrawn from the subject escrow account before the time of assignment shall not be a part of the assignment.
(4)
The tobacco product manufacturer, the Attorney General, and the financial institution where the escrow account is maintained shall make such amendments to the qualified escrow account agreement, title to the account, and the account itself as may be necessary to effectuate an irrevocable assignment of rights executed under this section or a withdrawal or payment of funds from the escrow account under §
26-57-261
.
(5)
An assignment of rights executed under this section shall be in writing, signed by a duly authorized representative of the tobacco product manufacturer making the assignment, and shall become effective upon delivery of the assignment to the Attorney General and the financial institution where the escrow account is maintained.
(b)
(1)
Any escrow funds assigned to the state under this section shall be available to be withdrawn by the state upon approval of the Attorney General.
(2)
Any funds withdrawn under subdivision (b)(1) of this section shall be deposited into the Tobacco Settlement Cash Holding Fund under §
19-12-104
and shall be calculated on a dollar-for-dollar basis as a credit against any judgment or settlement in favor of the state as part of the Master Settlement Agreement under §
26-57-261
against the tobacco product manufacturer that has assigned the funds in the subject escrow account.
(c)
This section does not relieve a tobacco product manufacturer from any past, current, or future obligations that the tobacco product manufacturer may have under this subchapter.
Added by Act 2021, No. 929,§ 9, eff. 7/28/2021.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 14 - TOBACCO PRODUCTS REPORTING ACT (§§ 26-57-1401 — 26-57-1409) › Section 26-57-1401 - Title

This subchapter shall be known as the "Tobacco Products Reporting Act".
Acts 2011, No. 836, § 19.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 14 - TOBACCO PRODUCTS REPORTING ACT (§§ 26-57-1401 — 26-57-1409) › Section 26-57-1402 - Legislative findings and intent

(a)
The General Assembly finds that:
(1)
In 2009, the Office of the Inspector General of the United States Department of Justice concluded that tobacco diversion costs the federal and state governments approximately five billion dollars ($5,000,000,000) in revenue from unpaid taxes annually;
(2)
The primary reason that tobacco diversion is profitable is the disparity among the states' excise taxes;
(3)
Purchasing cigarettes in a state with low tax rates and illegally reselling the cigarettes in a state with high tax rates can yield enormous profits for the people engaging in the scheme; and
(4)
As further recognized by the United States Department of Justice, the diversion of tobacco can occur anywhere in the supply chain, including diversion by manufacturers, wholesalers, and retail outlets.
(b)
(1)
This subchapter is intended to provide information to the Department of Finance and Administration, the Arkansas Tobacco Control Board, and the Attorney General regarding the sale, transfer, and shipment of cigarette, roll-your-own, and other tobacco products.
(2)
With the data provided under this subchapter, the state will be in a better position to prevent tobacco diversion and prevent cigarettes from being sold to young people and an already addicted adult population.
Acts 2011, No. 836, § 19.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 14 - TOBACCO PRODUCTS REPORTING ACT (§§ 26-57-1401 — 26-57-1409) › Section 26-57-1403 - Cumulative effect

The reporting requirements of this subchapter are cumulative in nature and are not intended to replace the existing reporting mechanisms currently provided under the Arkansas Tobacco Products Tax Act of 1977, §
26-57-201
et seq., and §§
26-57-1303
and
26-57-1305
.
Acts 2011, No. 836, § 19.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 14 - TOBACCO PRODUCTS REPORTING ACT (§§ 26-57-1401 — 26-57-1409) › Section 26-57-1404 - Definitions

As used in this subchapter:
(1)
A term that is defined in §§
26-57-203
,
26-57-260
, or
26-57-1302
means the same as defined in §§
26-57-203
,
26-57-260
, or
26-57-1302
; and
(2)
"Federal returns" means all federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes, and amendments to the federal excise tax returns and monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5.
Acts 2011, No. 836, § 19.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 14 - TOBACCO PRODUCTS REPORTING ACT (§§ 26-57-1401 — 26-57-1409) › Section 26-57-1406 - Manufacturer and importer reports

(a)
Within fifteen (15) days following the end of each month, each manufacturer and importer that sells cigarettes in or into the state shall:
(1)
File a report on the form prescribed by the Attorney General; and
(2)
Certify to the state that the report is complete and accurate.
(b)
(1)
The report required under subsection (a) of this section shall contain the total number of cigarettes sold by the manufacturer or importer in or into the state during the month.
(2)
The following information shall be identified by name and number of cigarettes:
(A)
The manufacturer of the cigarettes;
(B)
The brand family of the cigarettes; and
(C)
The purchaser of the cigarettes.
(3)
A manufacturer's or importer's report under this section shall include cigarettes sold in or into the state through each sales entity affiliate, if any.
(c)
No further report is required under this section with respect to cigarettes if:
(1)
In the case of a manufacturer or importer, the manufacturer or importer timely submits to the Attorney General the required reports with respect to cigarettes under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154, and certifies to the state that the reports are complete and accurate; or
(2)
In the case of a wholesaler, the wholesaler timely submits the report required by §
26-57-265
to the Director of Arkansas Tobacco Control and the report separately lists the deliveries to retailers and other wholesalers in this state by cigarettes, roll-your-own, and other tobacco products.
(d)
Upon request by the Attorney General, a manufacturer or importer shall provide a copy of each report that:
(1)
Is similar to the report required under this section; and
(2)
Was filed by the manufacturer or importer in a state other than Arkansas.
(e)
Each manufacturer and importer that sells cigarettes in or into the state shall either:
(1)
Submit the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed; or
(2)
Submit to the United States Department of the Treasury a request or consent under
26 U.S.C. § 6103(c)
, as in effect on January 1, 2011, authorizing the United States Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the United States Customs and Border Protection, to disclose the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed.
(f)
The Attorney General may share the information reported under this section with the taxing authority or law enforcement agency of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the data.
Amended by Act 2013, No. 1272,§ 2, eff. 9/1/2013.
Acts 2011, No. 836, § 19.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 14 - TOBACCO PRODUCTS REPORTING ACT (§§ 26-57-1401 — 26-57-1409) › Section 26-57-1408 - Violations

(a)
(1)
A manufacturer that fails to file a complete and accurate report required under this subchapter may cure the failure within thirty (30) days.
(2)
If a manufacturer fails to fully cure a failure during the thirty-day period, the manufacturer and the manufacturer's brand families shall be removed from the directory of cigarettes approved for stamping and sale maintained by the Attorney General under §
26-57-1303
.
(b)
(1)
A person that is not a stamp deputy or manufacturer that fails to file a complete and accurate report under this subchapter may cure the failure within thirty (30) days.
(2)
If a person that is not a stamp deputy or manufacturer fails to fully cure a failure during the thirty-day period, the person is subject to a civil penalty of up to one thousand dollars ($1,000) per violation and is ineligible to hold any license, appointment, or commission of the state regarding cigarette sales for:
(A)
Ninety (90) days for the first failure;
(B)
One hundred eighty (180) days for the second failure; and
(C)
One (1) year for the third and subsequent failures.
Acts 2011, No. 836, § 19.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 14 - TOBACCO PRODUCTS REPORTING ACT (§§ 26-57-1401 — 26-57-1409) › Section 26-57-1409 - Rules

The Attorney General shall promulgate rules necessary to implement this subchapter.
Acts 2011, No. 836, § 19.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 15 - ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017 (§§ 26-57-1501 — 26-57-1507) › Section 26-57-1501 - Title

This subchapter shall be known and may be cited as the "Arkansas Medical Marijuana Special Privilege Tax Act of 2017".
Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 15 - ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017 (§§ 26-57-1501 — 26-57-1507) › Section 26-57-1502 - Administration of law

The provisions of this subchapter are subject to the provisions of the Arkansas Tax Procedure Act, §
26-18-101
et seq., as those provisions apply to the administration of this subchapter by the Secretary of the Department of Finance and Administration, including without limitation the provisions regarding interest and penalty on delinquent taxes.
Amended by Act 2019, No. 910,§ 4225, eff. 7/1/2019.
Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 15 - ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017 (§§ 26-57-1501 — 26-57-1507) › Section 26-57-1503 - Definitions

As used in this subchapter:
(1)
"Cultivation facility" means an entity that:
(A)
Has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8; and
(B)
Cultivates, prepares, manufactures, processes, packages, sells, and delivers usable marijuana to a dispensary;
(2)
"Dispensary" means an entity that has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8;
(3)
"Marijuana business" means any other entity licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, to handle, process, transport, possess, or distribute medical marijuana; and
(4)
"Usable marijuana" means the stalks, seeds, roots, dried leaves, flowers, oils, vapors, waxes, and other portions of the marijuana plant and any mixture or preparation thereof.
Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 15 - ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017 (§§ 26-57-1501 — 26-57-1507) › Section 26-57-1504 - Levy of tax

A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.
Amended by Act 2019, No. 910,§ 4226, eff. 7/1/2019.
Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 15 - ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017 (§§ 26-57-1501 — 26-57-1507) › Section 26-57-1505 - Remittance of tax

(a)
The tax levied by §
26-57-1504
shall be paid by the cultivation facility, dispensary, or other marijuana business when the usable marijuana is sold.
(b)
The cultivation facility, dispensary, or other marijuana business subject to this tax shall file a monthly return and remit the tax for the month to the Secretary of the Department of Finance and Administration on or before the twentieth day of the month next following the month in which the sale or purchase was made.
(c)
(1)
The return shall be filed with the Department of Finance and Administration through the Arkansas Taxpayer Access Point electronic filing system, or its successor.
(2)
The return shall contain such information as the secretary requires for the proper administration of this subchapter.
(3)
Payment shall be made through the Arkansas Taxpayer Access Point, or its successor, when cultivation facilities, dispensaries, or other marijuana businesses are authorized to use federal banking systems.
Amended by Act 2019, No. 910,§ 4228, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4227, eff. 7/1/2019.
Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 15 - ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017 (§§ 26-57-1501 — 26-57-1507) › Section 26-57-1506 - Rules

The Department of Finance and Administration may promulgate rules to administer this subchapter.
Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 15 - ARKANSAS MEDICAL MARIJUANA SPECIAL PRIVILEGE TAX ACT OF 2017 (§§ 26-57-1501 — 26-57-1507) › Section 26-57-1507 - Sunset

This subchapter shall expire on July 1, 2025, unless extended by the General Assembly.
Amended by Act 2023, No. 641,§ 1, eff. 4/11/2023.
Amended by Act 2021, No. 434,§ 1, eff. 3/24/2021.
Amended by Act 2019, No. 592,§ 1, eff. 3/29/2019.
Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 16 - CAR WASHES (§§ 26-57-1601 — 26-57-1605) › Section 26-57-1601 - Definitions

As used in this subchapter:
(1)
"Automatic car wash" means a car wash bay that provides a car wash using mechanical equipment that cleans the motor vehicle while the motor vehicle remains stationary;
(2)
"Car wash tunnel" means a car wash bay that provides a fully automated car wash in which the motor vehicle is moved through a tunnel by a conveyor system; and
(3)
"Public water system" means a water system subject to regulation under the Safe Drinking Water Act,
42 U.S.C. § 300f
, as existing on January 1, 2019, which is owned by a municipal corporation, a governmental corporation, or a nonprofit corporation, including without limitation:
(A)
A municipality;
(B)
A public facilities board;
(C)
A public water authority;
(D)
A water association;
(E)
A regional water distribution district;
(F)
A rural development authority;
(G)
A sanitation authority;
(H)
An improvement district;
(I)
A regional wastewater treatment district; or
(J)
A consolidated waterworks.
Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 16 - CAR WASHES (§§ 26-57-1601 — 26-57-1605) › Section 26-57-1602 - Registration

(a)
A person that is entitled to claim a sales and use tax exemption under §
26-52-401(41)
shall pay the fee required under §
26-57-1603
in lieu of paying the sales tax under the Arkansas Gross Receipts Act of 1941, §
26-52-101
et seq., and the compensating use tax under the Arkansas Compensating Tax Act of 1949, §
26-53-101
et seq., on the exempt products and services.
(b)
A car wash operator that is required to pay a fee under §
26-57-1603
shall register electronically with the Secretary of the Department of Finance and Administration before an automatic car wash or a car wash tunnel is made available for commercial use.
(c)
The electronic registration form provided for in this section shall:
(1)
Be in the form prescribed by the secretary; and
(2)
Contain the information required by rules adopted by the secretary to implement this subchapter.
Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 16 - CAR WASHES (§§ 26-57-1601 — 26-57-1605) › Section 26-57-1603 - Fees

(a)
A car wash operator that uses water from a public water system shall pay to the Secretary of the Department of Finance and Administration the following fee by the twentieth day of each month:
(1)
For car wash tunnels, the car wash operator shall calculate the monthly fee due under this subsection as follows:
(A)
Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's car wash tunnels; and
(B)
Multiply the product obtained under subdivision (a)(1)(A) of this section by four-tenths of one cent (0.4¢); and
(2)
For automatic car washes, the car wash operator shall calculate the monthly fee due under this subsection as follows:
(A)
Multiply by eight-tenths (0.8) the total aggregate number of gallons of water the car wash operator used during the preceding month for all of the car wash operator's automatic car washes; and
(B)
Multiply the product obtained under subdivision (a)(2)(A) of this section by two-tenths of one cent (0.2¢).
(b)
A car wash operator shall pay the fees required under this section electronically in the form and method prescribed by the Department of Finance and Administration.
Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 16 - CAR WASHES (§§ 26-57-1601 — 26-57-1605) › Section 26-57-1604 - Distribution of revenues

All revenue collected under this subchapter shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.
Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 16 - CAR WASHES (§§ 26-57-1601 — 26-57-1605) › Section 26-57-1605 - Administration - Rules

(a)
(1)
Each fee levied under this subchapter is a state tax as that term is defined in the Arkansas Tax Procedure Act, §
26-18-101
et seq.
(2)
The Arkansas Tax Procedure Act, §
26-18-101
et seq., so far as is practicable, is applicable to the fees levied under this subchapter and to the reporting, remitting, and enforcement of the fees.
(b)
The Secretary of the Department of Finance and Administration shall adopt rules to implement and administer this subchapter.
Added by Act 2019, No. 822,§ 24, eff. 10/1/2019.
Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 58 - SEVERANCE TAXES (§§ 26-58-101 — 26-58-303) › Subchapter 1 - GENERAL PROVISIONS (§§ 26-58-101 — 26-58-129) › Section 26-58-102 - Effect of subchapter on other laws

Nothing in this subchapter shall be construed to affect, amend, or repeal §
15-71-101
et seq. and §
15-72-101
et seq.
Acts 1947, No. 136, § 11; 1947, No. 299, § 1; 1983, No. 254, § 9; A.S.A. 1947, § 84-2111.