Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
Section 26-57-221 - Permits - Not transferable — Arkansas Law | CourtGPT
  1. Home/
  2. Laws/
  3. Arkansas/
  4. Title 26 - Taxation (§§ 26-1-101 — 26-82-119)/
  5. Subtitle 5 - State Taxes/
  6. Chapter 57 - State Privilege Taxes Sub/
  7. Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977/
  8. Section 26-57-221 - Permits - Not transferable
Arkansas Legal Code

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.

(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.
Ask AI about this