Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
Section 26-57-242 - Wholesaler - Transporting cigarettes with stamps affixed outside state for reentry — 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 26-57-242 - Wholesaler - Transporting cigarettes with stamps affixed outside state for reentry
Arkansas Legal Code

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.

(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.
Ask AI about this