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12 chapters · 128 sections in this title.
A.S.C.A. § 11.1001 Imposition-Basis for computation- Conditional release
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(a) An excise tax shall be levied and paid at the point of entry, on the items listed in 11.1002, except those items imported by the United States Government. (b) The basis for computing the tax is the purchase price of the items, except for certain petroleum products, and shall …
A.S.C.A. § 11.1002 Amount of tax on certain items
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(a) The tax on each item is: (1) beer, malt extract, alcoholic beverage, tobacco products and smoking accessories: (A) one hundred ninety percent of the basis of beer as defined in 27.0501(6), and malt extract, except that any person 21 years of age or over may bring into America…
A.S.C.A. § 11.1002.1 Cigarette excise tax—Violation—Penalty
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A person, firm, or corporation who fails to pay the excise tax for cigarette; at the point of entry is subject to a Class A misdemeanor and/or $1,000 fine per cigarette, per cigar or per 10 grams of smoking tobacco. History: 2000, PL 26-28.
A.S.C.A. § 11.1003 Emergency tax power of Governor
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The Governor shall have emergency power to impose additional excise taxes on any items to the list of taxable items or to reduce excise taxes on any item, if he deems it desirable in the public interest, until the next meeting of the Legislature. History: 1967, PL 10-23.
