The rules shall require reports to be filed with the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month following the month in which the wholesaler or importer of wines shall obtain delivery of wines from the supplier. The tax due shall accompany this report.Amended by Act 2019, No. 315,§ 94, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 3347, eff. 7/1/2019.Acts 1971, No. 310, § 2; A.S.A. 1947, § 48-432.
Arkansas Legal Code