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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-214 - Registration and permitting required before doing business

(a)
(1)
Except as stated in subdivision (a)(2) of this section, a person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first registering with the Director of Arkansas Tobacco Control and obtaining a permit for that purpose.
(2)
A person purchasing an existing permitted retail location may, with the permission of the seller and Arkansas Tobacco Control, operate under the selling owner's permit for no more than thirty (30) days from the date of the sale.
(b)
All permits shall be issued by the director.
(c)
A manufacturer, wholesaler, vendor, or retailer who intends to sell tobacco products, vapor products, alternative nicotine products, or e-liquid products at or from one (1) or more places of business owned, rented, or leased by it shall obtain a separate permit for each place of business.
(d)
(1)
A person permitted as a wholesaler shall not operate as a retailer unless a retailer's permit is first secured.
(2)
A person permitted as a retailer shall not operate as a wholesaler unless a wholesaler's permit is first secured.
Amended by Act 2021, No. 386,§ 1, eff. 7/28/2021.
Amended by Act 2019, No. 1071,§ 12, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 4, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 12, eff. 8/16/2013.
Amended by Act 2013, No. 1273,§ 11, eff. 8/16/2013.
Acts 1977, No. 546, § 4; 1979, No. 911, § 7; A.S.A. 1947, § 84-4504; Acts 1997, No. 1337, § 9; 2003, No. 372, § 1; 2009, No. 785, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-216 - Permits - Number and location - Background check required

The Director of Arkansas Tobacco Control and the Arkansas Tobacco Control Board may determine the following in accordance with this subchapter:
(1)
The number of permits to be granted in the state;
(2)
(A)
The locations thereof.
(B)
However, a retail, wholesale, or manufacturer permit shall not be issued to a residential address or for an address not zoned appropriately for the business seeking to secure the permit; and
(3)
(A)
The persons to whom they are to be granted.
(B)
However, a permit shall not be issued to:
(i)
A person who has pleaded guilty or nolo contendere to or been found guilty of a felony; or
(ii)
A business owned or operated, in whole or in part, by a person who has pleaded guilty or nolo contendere to or been found guilty of a felony.
(C)
Arkansas Tobacco Control shall conduct a criminal justice background check on each permit applicant and application, utilizing its Arkansas Crime Information Center access as a law enforcement agency, in accordance with §§
12-12-1008
-
12-12-1011
.
Amended by Act 2019, No. 1071,§ 12, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 4, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 17, eff. 8/16/2013.
Acts 1977, No. 546, § 3; 1979, No. 911, § 5; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503; Acts 1997, No. 1337, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-220 - [Repealed]

Amended by Act 2013, No. 1273,§ 18, eff. 8/16/2013.
Acts 1977, No. 546, § 5; A.S.A. 1947, § 84-4505.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-221 - Permits - Not transferable

(a)
A permit is not:
(1)
Transferable to a subsequent owner or operator; or
(2)
Transferable to a different physical location unless the permit holder obtains permission from the Director of Arkansas Tobacco Control.
(b)
A person purchasing an existing permitted retail location may operate under the selling owner's permit for no more than thirty (30) days from the date of the sale.
Amended by Act 2021, No. 386,§ 4, eff. 7/28/2021.
Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019.
Amended by Act 2013, No. 1273,§ 18, eff. 8/16/2013.
Acts 1977, No. 546, § 5; 1979, No. 911, § 6; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 14; 2009, No. 785, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-222 - Permits - Duplicates

When a permit is lost by a permit holder, a duplicate permit may be issued upon application and for a fee of five dollars ($5.00) when sufficient proof has been given the Director of Arkansas Tobacco Control.
Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019.
Acts 1977, No. 546, § 5; A.S.A. 1947, § 84-4505; Acts 1997, No. 1337, § 14; 2009, No. 785, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-223 - Permits - Suspension or revocation

(a)
All permits issued under this subchapter may be suspended or revoked by the Director of Arkansas Tobacco Control for any violation of this subchapter or the rules pertaining to this subchapter, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting.
(b)
The director may revoke all permits to deal in tobacco products, vapor products, alternative nicotine products, or e-liquid products associated with any person who is convicted of or pleads guilty or nolo contendere to criminally violating this subchapter, subject to a hearing before the board at the next regularly scheduled board meeting.
Amended by Act 2019, No. 1071,§ 13, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 6, eff. 5/1/2015.
Acts 1977, No. 546, §§ 25, 30; A.S.A. 1947, §§ 84-4525, 84-4530; Acts 1997, No. 1337, § 14; 2001, No. 965, § 1; 2009, No. 785, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-224 - Vendor's bond

(a)
Every vendor before beginning operation or commencing business in this state shall give bond to the State of Arkansas.
(b)
The bond shall be conditioned upon the faithful performance of the duties and obligations imposed by this subchapter and the rules promulgated by the Secretary of the Department of Finance and Administration.
(c)
The bond required shall be established by the following table:
(1)
Up to 30 machines ............... $2,000
(2)
31 to 60 machines ............... 3,000
(3)
61 to 90 machines ............... 4,000
(4)
91 to 120 machines ............... 5,000
(5)
Over 120 machines ............... 6,000
(d)
This bond shall be executed by a solvent surety company authorized to do business in this state or other responsible surety approved by the secretary.
Amended by Act 2019, No. 315,§ 3034, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4119, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4118, eff. 7/1/2019.
Acts 1977, No. 546, § 6; A.S.A. 1947, § 84-4506; Acts 1997, No. 1337, §§ 15, 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-225 - [Repealed]

Repealed by Act 2019, No. 1071,§ 14, eff. 7/24/2019.
Acts 1977, No. 546, § 28; A.S.A. 1947, § 84-4528.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-226 - Penalties

(a)
A person within the jurisdiction of this state who is not permitted to sell, deliver, or cause to be delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products to retailers or consumers and who sells, takes orders from, delivers, or causes to be delivered immediately or in the future any tobacco products, vapor products, alternative nicotine products, or e-liquid products to retailers or consumers, is guilty of a Class A misdemeanor.
(b)
A person engaged in buying, selling, or otherwise doing business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first obtaining the proper permit upon conviction is guilty of a Class A misdemeanor.
Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 7, eff. 5/1/2015.
Acts 1977, No. 546, § 23; A.S.A. 1947, § 84-4523.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › 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

(a)
(1)
A person who engages in the business of owning, operating, or leasing any vending machines containing tobacco products, vapor products, alternative nicotine products, or e-liquid products without first obtaining the permit described in this subchapter is declared to be maintaining a public nuisance.
(2)
A vending machine operated without a permit may be seized and sold by the Director of Arkansas Tobacco Control at public auction upon the order of the Pulaski County Circuit Court.
(3)
Vending machines that are seized under this subsection may be redeemed before sale by the owner upon the payment of all taxes or fees due on the vending machine and all costs and expenses incurred in enforcing this section if the offender pays all taxes, fees, and costs within ten (10) days after seizure of the vending machines by the director.
(b)
A vendor may operate a permitted vending machine on the vendor's premises or on the premises of another if the proper permits are obtained under this subchapter and if the requirements of §
5-27-227
are met.
Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 7, eff. 5/1/2015.
Acts 1977, No. 546, § 28; A.S.A. 1947, § 84-4528; Acts 1997, No. 1337, § 17; 2009, No. 785, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-228 - Purchases from unregistered, unpermitted dealers unlawful

(a)
It is unlawful for a retailer of tobacco products, vapor products, alternative nicotine products, or e-liquid products to purchase tobacco products, vapor products, alternative nicotine products, or e-liquid products from a person other than a permitted manufacturer, permitted wholesaler, or other permitted retailer.
(b)
Any retailer violating this subchapter upon conviction is guilty of a Class A misdemeanor for each purchase defined in subsection (a) of this section.
Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 7, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 19, eff. 8/16/2013.
Acts 1977, No. 546, § 9; A.S.A. 1947, § 84-4509.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-229 - Permit holder as wholesaler and retailer

(a)
(1)
A person who is permitted as a wholesaler and as a retailer shall maintain separate wholesale and retail inventories and records.
(2)
Separate inventories are not required under subdivision (a)(1) of this section if:
(A)
Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or
(B)
Records clearly show that the excise tax has been paid on all other inventory of tobacco products.
(b)
(1)
Every wholesaler who maintains a business as a retailer shall keep a record of his or her wholesale operations showing the number of stamps purchased, if any, and all purchases from whatever source, and all sales whether to himself or herself as retailer or to another.
(2)
This record is subject to inspection by the Department of Finance and Administration and the Arkansas Tobacco Control Board.
(c)
Records shall be kept on forms prescribed by the Secretary of the Department of Finance and Administration.
(d)
If a wholesaler refuses to keep the records required by or to comply with this section, the Director of Arkansas Tobacco Control may revoke all permits that have been issued to the wholesaler.
Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4120, eff. 7/1/2019.
Amended by Act 2013, No. 1273,§ 20, eff. 8/16/2013.
Acts 1977, No. 546, § 20; A.S.A. 1947, § 84-4520; Acts 1997, No. 1337, § 18; 2009, No. 785, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-230 - Common carriers

(a)
Upon written request by the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control, common carriers transporting tobacco products, vapor products, alternative nicotine products, or e-liquid products shall give a statement of all consignments of tobacco products, vapor products, alternative nicotine products, or e-liquid products showing date, point of origin, point of delivery, and to whom delivered for a period going back three (3) years.
(b)
All common carriers shall allow their records relating to shipment or receipt of tobacco products, vapor products, alternative nicotine products, or e-liquid products to be examined by the secretary, the director, or their agents.
(c)
A person who fails or refuses to give the statement, records, or invoices required by this section or who refuses to allow the secretary or the director to examine the person's records upon conviction is guilty of a Class C misdemeanor.
Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4122, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4121, eff. 7/1/2019.
Amended by Act 2015, No. 1235,§ 8, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 21, eff. 8/16/2013.
Acts 1977, No. 546, § 24; A.S.A. 1947, § 84-4524; Acts 1997, No. 1337, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-231 - Failure to allow inspection unlawful

A person required to pay taxes or obtain a permit under this subchapter who fails or refuses to allow the Department of Finance and Administration or Arkansas Tobacco Control to examine or inspect the person's inventory of tobacco products, vapor products, alternative nicotine products, e-liquid products, invoice books, papers, and memoranda considered necessary to secure information directly relating to the enforcement of this subchapter upon conviction is guilty of a Class A misdemeanor and may have his or her permit immediately suspended by the Director of Arkansas Tobacco Control, subject to a hearing before the Arkansas Tobacco Control Board at the next regularly scheduled board meeting.
Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 8, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 21, eff. 8/16/2013.
Acts 1977, No. 546, § 28; A.S.A. 1947, § 84-4528; Acts 1997, No. 1337, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-232 - Wholesalers - Restrictions - Criminal violations

(a)
A wholesaler shall conduct the wholesaler's business subject to the following restrictions:
(1)
The wholesaler shall secure a permit from Arkansas Tobacco Control;
(2)
Except as otherwise provided in this subchapter, a wholesaler may sell tobacco products, vapor products, alternative nicotine products, or e-liquid products only to persons properly permitted under this subchapter;
(3)
(A)
Before selling, delivering, or otherwise disposing of cigarettes to retailers in this state, the wholesaler shall affix stamps of the proper denominations to show that the tax has been paid.
(B)
The stamp shall be affixed in the manner prescribed by the Secretary of the Department of Finance and Administration; and
(4)
(A)
The wholesaler with each sale of cigarettes shall supply the retailer with an invoice showing the quantity, kind, and price of cigarettes sold, and shall supply the stamps required to show that the tax has been paid.
(B)
The wholesaler shall retain a copy of this information in the wholesaler's files for three (3) years subject to the inspection by the Department of Finance and Administration and Arkansas Tobacco Control.
(b)
Any wholesaler who fails or refuses to affix or cancel the stamps or who fails or refuses to keep the records or who fails or refuses to furnish the statements and information or make the reports as required by this subchapter or as prescribed by the Secretary of the Department of Finance and Administration and the Director of Arkansas Tobacco Control, or who violates any of the requirements of §§
26-57-212
,
26-57-229
, and
26-57-242
is guilty of a violation for the first offense and a Class C misdemeanor for each additional offense.
Amended by Act 2019, No. 1071,§ 16, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4124, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4123, eff. 7/1/2019.
Amended by Act 2015, No. 1235,§ 9, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 22, eff. 8/16/2013.
Acts 1977, No. 546, §§ 11, 23; 1979, No. 911, § 9; A.S.A. 1947, §§ 84-4511, 84-4523; Acts 1997, No. 1337, § 19; 2009, No. 785, §§ 17, 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-233 - Salesperson - Restrictions - Violations

A salesperson who sells, offers for sale, takes orders, and solicits for sale any tobacco products, vapor products, alternative nicotine products, or e-liquid products for immediate or future delivery to wholesalers or retailers of tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state may do so only under the following restrictions:
(1)
The salesperson shall secure a permit from the Director of Arkansas Tobacco Control;
(2)
The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted wholesalers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products are consigned or delivered only to permitted manufacturers or permitted wholesalers; and
(3)
The salesperson may sell to or take orders for tobacco products, vapor products, alternative nicotine products, or e-liquid products from permitted retailers, provided that the tobacco products, vapor products, alternative nicotine products, or e-liquid products shall be delivered to the retailer only by a permitted wholesaler.
Amended by Act 2019, No. 1071,§ 17, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 10, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 23, eff. 8/16/2013.
Acts 1977, No. 546, §§ 10, 23; A.S.A. 1947, §§ 84-4510, 84-4523; Acts 1997, No. 1337, § 19; 2009, No. 655, § 71; 2009, No. 785, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-235 - Cigarette stamps generally

(a)
The purpose of the stamps is to provide a method for collecting the tax imposed on cigarettes sold in this state.
(b)
The Secretary of the Department of Finance and Administration shall prescribe the kind of stamps to be used in the administration of this subchapter.
(c)
(1)
The secretary shall prepare and maintain an adequate supply of cigarette stamps.
(2)
The secretary shall require a printer's certificate with each set of stamps delivered.
(3)
The cost of printing the stamps shall be paid from the appropriation made for the administration of the Department of Finance and Administration.
(4)
(A)
All stamps prescribed by the secretary for affixation to cigarette packages shall be designed and furnished in such a fashion as to permit identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp.
(B)
The department shall maintain for not less than three (3) years information identifying the person that affixed the tax stamp to each package of cigarettes, which information shall not be confidential or exempt from disclosure to the public.
(d)
(1)
Cigarettes sold in, into, or from the state shall be in packages of twenty (20) or twenty-five (25) cigarettes.
(2)
The purchase or sale of individual cigarettes is prohibited.
Amended by Act 2019, No. 910,§ 4130, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4129, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4128, eff. 7/1/2019.
Acts 1977, No. 546, § 12; A.S.A. 1947, § 84-4512; Acts 1989, No. 699, § 1; 1997, No. 1337, § 19; 2001, No. 1545, § 3; 2011, No. 836, § 5.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-237 - Cigarette stamps - Sale or delivery

(a)
The Secretary of the Department of Finance and Administration or the secretary's stamp deputy may sell or deliver cigarette stamps only to licensed wholesalers.
(b)
No person shall have in his or her possession any cigarette stamps except such as have been issued in the regular way in the manner provided for in this subchapter.
(c)
(1)
Any cigarette or tobacco products wholesaler or any other person required by law to affix cigarette tax stamps to cigarettes sold or offered for sale in this state shall have the option to receive the stamps directly from the secretary or to request that the stamps be shipped to the person in a manner to be selected by the secretary.
(2)
When the stamps are shipped to the wholesaler or other person, the shipping and insurance cost shall be borne by the wholesaler. The wholesaler or other person to whom the stamps are shipped shall be liable for payment of the stamps only upon actual receipt thereof.
(3)
The receipt of tax stamps by a cigarette or tobacco products wholesaler or other person to whom the stamps are shipped shall be evidenced by a written receipt signed by the person to whom the stamps are shipped or a person designated by him or her.
(4)
A wholesaler or other person who chooses a method of shipment other than the method selected by the secretary shall pay the secretary for the stamps prior to shipment.
Amended by Act 2019, No. 910,§ 4147, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4146, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4145, eff. 7/1/2019.
Acts 1977, No. 546, § 15; A.S.A. 1947, § 84-4515; Acts 1987, No. 725, § 1; 1997, No. 1337, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-238 - Cigarette stamps - Refund on unsold, returned cigarettes

When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner prescribed by the Secretary of the Department of Finance and Administration.
Amended by Act 2019, No. 910,§ 4148, eff. 7/1/2019.
Acts 1977, No. 546, § 16; A.S.A. 1947, § 84-4516; Acts 1997, No. 1337, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-239 - Consumer to require stamps affixed in proper manner

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.
Acts 1977, No. 546, § 18; A.S.A. 1947, § 84-4518.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-240 - Counterfeiting of stamps unlawful - Penalty

Upon conviction, a person is guilty of a Class D felony if the person:
(1)
Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter;
(2)
Knowingly has in his or her possession any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter; or
(3)
Knowingly utters, publishes, passes, or tenders as true any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter.
Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2009, No. 655, § 74.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-241 - Reuse of containers unlawful - Penalty

A person who reuses or refills with untaxed tobacco products any box, package, or container from which tax-paid tobacco products have been removed upon conviction is guilty of a Class D felony.
Amended by Act 2019, No. 1071,§ 18, eff. 7/24/2019.
Acts 1977, No. 546, § 29; A.S.A. 1947, § 84-4529; Acts 2005, No. 1994, § 245.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-242 - Wholesaler - Transporting cigarettes with stamps affixed outside state for reentry

(a)
Every wholesaler doing business at or from an established place of business located within this state and authorized to purchase untaxed tobacco products on an open account directly from manufacturers who have general distribution of tobacco products in Arkansas, and who sell to permitted retailers, are prohibited from transporting cigarettes to which stamps have been affixed outside the boundaries of the State of Arkansas for warehousing or reentry into this state, or both, for either sale or resale.
(b)
Upon violation of this section by a wholesaler, the Director of Arkansas Tobacco Control shall revoke the wholesaler's permit.
Amended by Act 2019, No. 1071,§ 18, eff. 7/24/2019.
Acts 1977, No. 546, § 21; A.S.A. 1947, § 84-4521; Acts 1997, No. 1337, § 20; 2009, No. 785, § 21.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-243 - Unstamped and untaxed products - Personal possession limits

(a)
The possession limit of tobacco products by any person, upon his or her person or in his or her personal luggage for his or her personal use, not taxed or stamped in accordance with the provisions of this subchapter, is as follows:
(1)
(A)
One (1) carton of ten (10) packs plus one (1) pack of twenty (20) cigarettes.
(B)
A person purchasing cigarettes from a United States military base or installation may have in his or her possession three (3) cartons of ten (10) packs;
(2)
Two hundred (200) sticks of cigars, small cigars, or cigarillos; or
(3)
Three pounds (3 lbs.) of smoking tobacco.
(b)
This section applies only to the personal use of tobacco products by an unpermitted person.
Amended by Act 2019, No. 1071,§ 18, eff. 7/24/2019.
Acts 1977, No. 546, § 27; A.S.A. 1947, § 84-4527; Acts 1997, No. 880, § 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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-245 - Unstamped products or products with unpaid taxes - Criminal offense - Deceptive trade practice

(a)
Except as otherwise authorized by this subchapter, a person who knowingly purchases, sells, offers for sale, receives, possesses, or transports upon his or her person, on his or her premises, or in his or her vehicle any cigarettes that do not have affixed the stamps required by this subchapter or any tobacco products upon which the taxes imposed by this subchapter have not been paid upon conviction is guilty of a criminal offense that is a:
(1)
Class C felony if the tax value of the total amount of tobacco products is equal to or exceeds one hundred dollars ($100); or
(2)
Class A misdemeanor if the tax value of the total amount of tobacco products is less than one hundred dollars ($100).
(b)
(1)
A violation under subsection (a) of this section is a deceptive or unconscionable trade practice under §§
4-88-101
-
4-88-115
and may be enforced by the Attorney General.
(2)
Each purchase, sale, or offer to sell unstamped cigarettes or untaxed tobacco products in violation of subsection (a) of this section constitutes a separate violation.
Amended by Act 2019, No. 1071,§ 21, eff. 7/24/2019.
Amended by Act 2013, No. 1273,§ 25, eff. 8/16/2013.
Acts 1977, No. 546, § 23; 1979, No. 911, § 12; A.S.A. 1947, § 84-4523; Acts 2009, No. 655, § 75; 2011, No. 836, § 9.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-246 - Possession of improperly handled products as prima facie evidence

The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that person intended to evade the tax thereon in order to cheat and defraud the State of Arkansas.
Acts 1977, No. 546, § 25; A.S.A. 1947, § 84-4525.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-248 - Possession or sale of products with unpaid taxes - Supplemental penalties

(a)
A person who places in his or her stock or who has in his or her possession or on his or her premises, or who sells or offers for sale, any tobacco products on which the tax prescribed by law has not been paid in addition to the other fines and forfeitures may be subject to a penalty of:
(1)
Twenty-five dollars ($25.00) for each package of cigarettes, little cigars, and cigarillos up to twenty (20) packages and fifty dollars ($50.00) for each package in excess of twenty (20) packages, held, sold, or offered for sale; and
(2)
Fifty dollars ($50.00) for each box of cigars and twenty-five dollars ($25.00) for each unit of tobacco products other than cigarettes held, sold, or offered for sale.
(b)
The penalty shall be held to be in the nature of a civil penalty and may be collected by civil or administrative action and may be levied by the Arkansas Tobacco Control Board or any circuit court of this state.
(c)
A penalty assessed under this section shall be deposited into the tobacco control fund of Arkansas Tobacco Control established under §
26-57-247(p)
.
Amended by Act 2019, No. 1071,§ 23, eff. 7/24/2019.
Amended by Act 2013, No. 1273,§ 26, eff. 8/16/2013.
Acts 1977, No. 546, § 27; 1985, No. 684, § 2; 1985, No. 824, § 2; A.S.A. 1947, § 84-4527; Acts 2009, No. 785, § 23.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-249 - [See Note] Destruction of products upon conviction - Procedure (§ 26-57-249) › 1

(a)
Upon a criminal conviction of a person charged with a violation of a tobacco product, vapor product, alternative nicotine product, or e-liquid product law or rule where the investigation resulted in the seizure of tobacco products, vapor products, alternative nicotine products, or e-liquid products, the court shall issue an order to destroy the tobacco products, vapor products, alternative nicotine products, or e-liquid products confiscated by Arkansas Tobacco Control or by any state, county, or municipal officer in this state.
(b)
Upon an administrative finding of guilty of any person charged with a violation of a state tobacco product, vapor product, alternative nicotine product, or e-liquid product law or rule in a proceeding before the Arkansas Tobacco Control Board where the investigation resulted in the seizure of tobacco products, vapor products, alternative nicotine products, or e-liquid products, the board shall issue an order to destroy the tobacco products, vapor products, alternative nicotine products, or e-liquid products confiscated by Arkansas Tobacco Control or by any state, county, or municipal officer in this state.
(c)
Every court of record in this state shall notify the Director of Arkansas Tobacco Control of the disposition made of each case in the court as to whether the defendant was convicted or acquitted.
(d)
Upon application of the director, the board or the court issuing a destruction order may instead release the tobacco products, vapor products, alternative nicotine products, or e-liquid products to the use and benefit of Arkansas Tobacco Control for suitable law enforcement or training purposes.
(e)
(1)
If a court or the board issues a destruction order, the person charged with the violation is responsible for any destruction fees incurred by Arkansas Tobacco Control.
(2)
Destruction fees may vary but shall be determined by the current industry standard for the destruction of tobacco products, vapor products, alternative nicotine products, and e-liquid products.
Amended by Act 2019, No. 1071,§ 23, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 17, eff. 5/1/2015.
Acts 1977, No. 546, § 34; A.S.A. 1947, § 84-4534; Acts 1997, No. 1337, § 22; 2001, No. 966, § 1; 2009, No. 785, § 24.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-249 - [See Note] Destruction of products upon conviction - Procedure (§ 26-57-249) › 2

(a)
Upon a criminal conviction of a person charged with a violation of a tobacco product, vapor product, alternative nicotine product, or e-liquid product law or rule where the investigation resulted in the seizure of tobacco products, vapor products, alternative nicotine products, or e-liquid products, the court shall issue an order to destroy the tobacco products, vapor products, alternative nicotine products, or e-liquid products confiscated by Arkansas Tobacco Control or by any state, county, or municipal officer in this state.
(b)
Upon an administrative finding of guilty of any person charged with a violation of a state tobacco product, vapor product, alternative nicotine product, e-liquid product, or hemp-derived product law or rule in a proceeding before the Arkansas Tobacco Control Board where the investigation resulted in the seizure of tobacco products, vapor products, alternative nicotine products, e-liquid products, or hemp-derived products, the board shall issue an order to destroy the tobacco products, vapor products, alternative nicotine products, e-liquid products, or hemp-derived products confiscated by Arkansas Tobacco Control or by any state, county, or municipal officer in this state.
(c)
Every court of record in this state shall notify the Director of Arkansas Tobacco Control of the disposition made of each case in the court as to whether the defendant was convicted or acquitted.
(d)
Upon application of the director, the board or the court issuing a destruction order may instead release the tobacco products, vapor products, alternative nicotine products, or e-liquid products to the use and benefit of Arkansas Tobacco Control for suitable law enforcement or training purposes.
(e)
(1)
If a court or the board issues a destruction order, the person charged with the violation is responsible for any destruction fees incurred by Arkansas Tobacco Control.
(2)
Destruction fees may vary but shall be determined by the current industry standard for the destruction of tobacco products, vapor products, alternative nicotine products, and e-liquid products.
Amended by Act 2023, No. 629,§ 12, eff. Effective only upon the certification of the Arkansas Attorney General that the State of Arkansas is currently enjoined from enforcing Sections 2-5 of this act relating to delta-8 tetrahydrocannabinol and delta-10 tetrahyrdocannabinol, but no earlier than August 1, 2023..
Amended by Act 2019, No. 1071,§ 23, eff. 7/24/2019.
Amended by Act 2015, No. 1235,§ 17, eff. 5/1/2015.
Acts 1977, No. 546, § 34; A.S.A. 1947, § 84-4534; Acts 1997, No. 1337, § 22; 2001, No. 966, § 1; 2009, No. 785, § 24.
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-250 - Civil action to recover tax and penalties - Party defendants

(a)
When the Secretary of the Department of Finance and Administration finds from investigation that the state has lost tax revenue because of the evasion of any provision of this subchapter, the secretary may bring suit in the proper court to recover the tax and penalties.
(b)
The action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in the evasion.
Amended by Act 2019, No. 910,§ 4157, eff. 7/1/2019.
Acts 1977, No. 546, § 31; A.S.A. 1947, § 84-4531; Acts 1997, No. 1337, § 22.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-251 - Civil and criminal actions

(a)
All civil actions arising under this subchapter shall be brought by and in the name of the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control, whichever is appropriate under the provisions of this subchapter.
(b)
All criminal actions shall be brought and prosecuted by the proper prosecuting attorney.
Amended by Act 2019, No. 910,§ 4158, eff. 7/1/2019.
Acts 1977, No. 546, § 32; A.S.A. 1947, § 84-4532; Acts 1997, No. 1337, § 22; 2009, No. 785, § 25.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-252 - No bond for costs required

A bond for costs is not required of the Department of Finance and Administration, Arkansas Tobacco Control, or the Arkansas Tobacco Control Board in any court in this state for the prosecution of a violation of this subchapter.
Amended by Act 2013, No. 1273,§ 27, eff. 8/16/2013.
Acts 1977, No. 546, § 33; A.S.A. 1947, § 84-4533; Acts 1997, No. 1337, § 22.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-253 - Criminal actions - Appeals

(a)
In all prosecutions in the district courts, the State of Arkansas shall have the same right of appeal to the circuit courts of this state and upon the same terms as the defendant now has under the law in misdemeanor cases.
(b)
When appealed, the cases shall be tried de novo by the circuit court.
Amended by Act 2021, No. 483,§ 17, eff. 7/28/2021.
Acts 1977, No. 546, § 33; A.S.A. 1947, § 84-4533; Acts 2003, No. 1185, § 267.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-254 - Safety inspections on permitted products - Restrictions on use of e-liquid products and alternative nicotine products - Definitions

(a)
In order to assure that the citizens of this state receive only tobacco products, vapor products, alternative nicotine products, or e-liquid products that are fresh and not contaminated, and to ensure the safety of Arkansas youth, the Director of Arkansas Tobacco Control is authorized under this subchapter to:
(1)
Inspect or cause to be inspected any tobacco product, vapor product, alternative nicotine product, or e-liquid container in places of storage or distribution authorized under this subchapter; and
(2)
Require any tobacco products, vapor products, alternative nicotine products, or e-liquid containers found to be contaminated, damaged, or not fresh be removed from stock and be either returned to the proper wholesaler or manufacturer for disposal according to law or delivered to the Director of Arkansas Tobacco Control for destruction or disposal.
(b)
(1)
It is a violation for any person to use a tobacco product, vapor product, alternative nicotine product, or e-liquid product in or on the grounds of any school, childcare facility, or healthcare facility.
(2)
As used in subdivision (b)(1) of this section:
(A)
"Childcare facility" means the same as provided in §
20-78-202(2)
;
(B)
"Healthcare facility" means the same as provided in §
20-27-1803(6)
; and
(C)
"School" means:
(i)
Any buildings, parking lots, playing fields, playgrounds, school buses, or other school vehicles; or
(ii)
Any off-campus school-sponsored or school-sanctioned events with respect to any public, charter, or private school where children attend classes in kindergarten programs or grades one through twelve (1-12).
(c)
On and after July 22, 2015, all alternative nicotine products and e-liquid containers containing nicotine sold at retail in this state shall satisfy the child-resistant packaging effectiveness standards described in §
26-57-203
when tested in accordance with the method described by
16 C.F.R. § 1700.20
, as it existed on January 1, 2015.
(d)
As used in this section, "e-liquid container" means a bottle or other container of e-liquid that is sold or provided for mixing at retail and is marketed or intended for use in a vapor product, but does not include e-liquid contained in a cartridge that is sold, marketed, or intended for use in a vapor product if the cartridge is prefilled and sealed by the manufacturer and is not intended to be opened by the consumer.
Amended by Act 2015, No. 1235,§ 18, eff. 5/1/2015.
Acts 1977, No. 546, § 3; 1979, No. 911, § 5; 1983, No. 255, § 1; 1985, No. 684, § 1; 1985, No. 824, § 1; A.S.A. 1947, § 84-4503.
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 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-258 - [Repealed]

Repealed by Act 2019, No. 1071,§ 27, eff. 7/24/2019.
Acts 1997, No. 1337, § 23.