(a) Light wines or beer upon which the tax prescribed by this subchapter has not been paid may be transported from without this state to a distributor within this state and may be received and kept in storage at a distributor's place of business in this state, upon the execution of such bond as the Director of the Alcoholic Beverage Control Division may by rule prescribe.(b) The director shall: (1) Require the storage of all beer or wine in state-supervised warehouses, designated and licensed by the director before the sale thereof;(2) Provide for the supervision, inspection, and collection of the costs thereof of the designated warehouses;(3) Declare it to be unlawful to offer for sale any beer or wine not thus warehoused, inspected, and approved; and(4) Confiscate and destroy any beer or wine not thus warehoused, inspected, and approved or which in any manner violates any provision of this subchapter.(c) The Secretary of the Department of Finance and Administration shall provide for the collection of all fees and taxes imposed by this subchapter upon beer and wine at designated warehouses as provided for in subdivision (b)(1) of this section.(d) All distributors and wholesalers the collection of all fees and taxes imposed by this subchapter upon beer and wine at designated warehouses as provided for in subdivision (b)(1) of this section.(d) All distributors and wholesalers licensed as provided in § 3-5-206 shall be given a warehouse permit as provided in this section.(e) Every person otherwise qualified and who can furnish proper bond and a suitable warehouse shall be entitled to a license as a wholesale distributor of beer.Amended by Act 2019, No. 910,§ 3309, eff. 7/1/2019.Acts 1933 (1st Ex. Sess.), No. 7, § 7; Pope's Dig., § 14199; A.S.A. 1947, § 48-508.
Arkansas Legal Code