Arkansas Administrative Code

26 CAR § 270-302. Effective date. This part shall be effective ten (10) days after filing the same with the Secretary of State, the Arkansas State Library, and the Bureau of Legislative Research following adoption by the Arkansas Pollution Control and Ecology Commission.

26 CAR § 290-101. Overview. (a) Acts 2021, No. 967, created the Railroad Modernization Act of 2021. (b) Acts 2021, No. 967, authorizes eligible taxpayers to claim an income tax credit in the amount of fifty percent (50%) of railroad track maintenance expenditures up to the limits…

26 CAR § 290-102. Definitions. As used in this part: (1) “Eligible taxpayer” means a railroad that is classified as a Class II or Class III railroad by the United States Surface Transportation Board; and (2) “Railroad track maintenance expenditures” means gross expenditures for m…

26 CAR § 290-103. Preapproval of railroad track maintenance expenditures. (a)(1) An eligible taxpayer seeking preapproval of railroad track maintenance expenditures prior to incurring the expense may submit a preapproval application to the Department of Commerce on a form provide…

26 CAR § 290-104. Certificate of verification of railroad track maintenance expenditures. (a)(1) The eligible taxpayer shall submit to the Department of Commerce a verification of railroad track maintenance expenditures on a form provided for that purpose by the Department of Com…

26 CAR § 291-101. Introduction. (a) Acts 1985, No. 469, as amended and codified at Arkansas Code § 26-51-1101 et seq., was created to encourage the donation of machinery and equipment to accredited educational institutions for use in qualified educational programs or qualified re…

26 CAR § 291-102. Definitions. As used in this part: (1) "Accredited institution of higher education" means a four-year public college or university that offers bachelor's degrees and is recognized by the Division of Higher Education for credit; (2) “Cost" means: (A) In the case …

26 CAR § 291-103. Application for credit approval. (a) A taxpayer seeking a credit under this program shall submit an original application and one (1) copy to the Director of the Arkansas Economic Development Commission on the forms provided by the agency. (b) The director shall …

26 CAR § 291-104. Credit granted. (a)(1) A taxpayer may be granted an Arkansas corporate income tax credit or Arkansas individual income tax credit for donations and sales of new machinery and equipment, or both, to a qualified educational institution in connection with a qualifi…

26 CAR § 291-105. Documentation required. To claim the credit granted for this program, the taxpayer shall provide the following documents to the Director of the Arkansas Economic Development Commission for each piece of machinery and equipment donated, sold below cost, or purcha…

26 CAR § 291-106. Issuance of tax credit. (a) Upon receipt of the all documentation required, the Director of the Arkansas Economic Development Commission will review the documentation for completeness and if the terms and obligations under the signed financial incentive agreemen…

26 CAR § 200-1001. Determination of need for hearing. If upon a complaint filed or upon its own motion, the Arkansas Tobacco Control Board determines that a hearing is necessary, the board shall instruct the Director of Arkansas Tobacco Control and/or the board’s legal counsel to…

26 CAR § 200-1002. Arkansas Administrative Procedure Act. All hearings shall be held in accordance with the Arkansas Administrative Procedure Act, Arkansas Code § 25-15-201 et seq.

26 CAR § 200-1003. Notice of hearing. (a) The notice of hearing shall be served upon the permit holder by mailing the same to the address on file with the Arkansas Tobacco Control. (b) Service shall be by any means allowable by the Arkansas Rules of Civil Procedure as well as by …

26 CAR § 200-101. Meeting of board. (a) The Arkansas Tobacco Control Board shall meet at least two (2) times each year, time and place to be designated by the Chair of the Arkansas Tobacco Control Board in his or her official call of such meetings. (b) However, additional regular…

26 CAR § 200-102. Quorum. (a) A majority of the members of the Arkansas Tobacco Control Board shall constitute a quorum. (b) If a quorum is not present at the time of such called meeting, same may be adjourned to a later date to be designated by the Chair of the Arkansas Tobacco …

26 CAR § 200-1101. Grounds for board action. The following acts on the part of any permit holder shall be deemed by the Arkansas Tobacco Control Board to be grounds for revocation, suspension, nonrenewal of a license or permit, or issuance of a civil penalty: (1) The violation of…

26 CAR § 200-1201. Offenses by nonpermittee. If a complaint alleging the violation of Arkansas Code § 5-27-227 is received by the Arkansas Tobacco Control, and the Arkansas Tobacco Control, at its discretion, determines that there are reasonable grounds to believe that a violatio…

26 CAR § 200-1202. Information to be given to the board — Timeliness of information. (a) In order for the Arkansas Tobacco Control to comply with notice requirements of Arkansas law, alleged violations of Arkansas Code § 5-27-227 reported to the Arkansas Tobacco Control must cont…

26 CAR § 200-1203. Training of individuals or groups conducting compliance checks. Use of Arkansas Tobacco Control Board forms: (1)(A) In order to ensure compliance with Arkansas law, all individuals or groups authorized to conduct compliance checks under Arkansas Code § 5-27-227…

26 CAR § 200-1301. Maintaining adequate funding. (a) In order to maintain adequate funding within the Arkansas Tobacco Control Board to provide all necessary copying and miscellaneous legal costs, and to ensure the maintenance of rule books in sufficient quantities within existin…

26 CAR § 200-1302. Charge for rule book. A fee of ten dollars ($10.00) shall be charged for each rule book, and such revenues shall be deposited in the Special Tobacco Control Board Fund, to be established pursuant to this part, and shall be used for the purposes stated in 26 CAR…

26 CAR § 200-1303. Charge for copies made. (a) The Arkansas Tobacco Control Board shall be entitled to recover forty cents (40¢) per page for each copy of any files, records, or transcripts. (b) Any copies of board files, records, or transcripts shall be paid for at the rates not…

26 CAR § 200-1401. Due date for payment of fines (accepted offers of settlement). Fines issued to and accepted by a permit holder or other person or entity shall be paid no later than thirty (30) days from the date the Arkansas Tobacco Control Board approves said acceptance unles…

26 CAR § 200-1402. Due date for payment of fines (hearings or defaults). (a) Fines issued to a permit holder or other person or entity after a hearing or a finding that said permit holder or other person or entity is in default, shall be paid no later than fifteen (15) days after…

26 CAR § 200-1403. Penalty for nonpayment (permit holders). If a permit holder fails to pay their fine when due and has either failed to file a timely appeal to circuit court or more than thirty (30) days has passed since the entry of a final order on appeal, the Director of Arka…

26 CAR § 200-1404. Penalty for nonpayment (nonpermit holders). If a person or entity other than a permit holder fails to pay their fine when due and has either failed to file a timely appeal to circuit court or more than thirty (30) days has passed since the entry of a final orde…

26 CAR § 200-1501. Wholesalers’ cost of doing business. (a) Cost of doing business. (1) The cost of doing business is presumed to be four percent (4%) of the basic cost of cigarettes to the wholesaler unless a different cost of doing business is determined by a cost study conduct…

26 CAR § 200-1502. Retailers’ cost of doing business. (a) Cost of doing business. (1) The cost of doing business is presumed to be seven and one-half percent (7.5%) of the basic cost of cigarettes to the retailer, unless a different cost of doing business is determined by a cost …

26 CAR § 200-1503. Coupons and manufacturer promotional allowances. (a) Application of manufacturer promotional allowances. (1) For purposes of Arkansas Code § 4-75-709, a manufacturer promotional allowance for a particular brand style of cigarette may only be passed on to the pu…

26 CAR § 200-1601. Issuance of advisory opinions. (a) To the extent any wholesaler or retailer has questions concerning the price at which the wholesaler or retailer may legally sell cigarettes under the Unfair Cigarette Sales Act, Arkansas Code § 4-75-701 et seq., or whether an …

26 CAR § 200-1602. Advisory opinions approved by the board. (a) No advisory opinion prepared under this subpart by the Director of Arkansas Tobacco Control, the Arkansas Tobacco Control Board’s staff or counsel, whether in draft or final form, shall be valid, official, or of any …

26 CAR § 200-1603. Form of advisory opinions. (a) Advisory opinions shall set forth the facts upon which the opinion is based, and shall address only whether an intended, future course of conduct violates any law or rule within the jurisdiction of the Arkansas Tobacco Control Boa…

26 CAR § 200-1604. Records. (a) The Director of Arkansas Tobacco Control shall provide a copy of each advisory opinion to the requesting party and to each member of the Arkansas Tobacco Control Board. (b) The director shall keep the original opinion in a permanent file maintained…

26 CAR § 200-1605. Effect of opinions. (a) The Arkansas Tobacco Control Board may reconsider, withdraw, or amend prior opinions upon request of a citizen, or on its own motion, by a majority vote of a quorum of the board. (b) In such event, written notice of the change shall be m…

26 CAR § 200-1701. Tobacco forfeiture. (a) For purposes of forfeiture tracking, each law enforcement agency seizing property pursuant to Arkansas Code § 26-57-247 shall be assigned a unique numeric identifier. (b) Form ATC-C10 is hereby adopted as the standardized confiscation re…

26 CAR § 200-1702. Savings clause. If any provision of this part should be held invalid for any reason, the remaining provisions of this part shall not be affected thereby and shall remain in full force and effect.

26 CAR § 200-1703. Modification of rules. This part may be modified or changed from time to time in accordance with the Arkansas Administrative Procedure Act, Arkansas Code § 25-15-201 et seq.

26 CAR § 200-201. Permit necessary for sale of cigarettes or other tobacco products. No wholesaler, retailer, vendor, or other individual, partnership, corporation, or other entity shall sell, barter, give away, or otherwise distribute cigarettes, vapor products, alternative nico…

26 CAR § 200-202. Permit needed for each capacity. Any individual, partnership, corporation, or other entity operating in more than one (1) capacity shall obtain a permit for each capacity.

26 CAR § 200-203. Current address. (a) All permit holders must keep a current address or the current address of an agent for service of process on file with the Arkansas Tobacco Control. (b) All correspondence and/or notices from the Arkansas Tobacco Control or Arkansas Tobacco C…

26 CAR § 200-204. Forms for applications. All applications for permits, new or renewal, shall be completed on forms provided by the Arkansas Tobacco Control.

26 CAR § 200-205. Application to be complete. No application, new or renewal, will be accepted or acted upon by the Arkansas Tobacco Control Board unless it is complete and accompanied by the appropriate payment as established by Arkansas Code § 26-57-219.

26 CAR § 200-206. Replacement notice or transfer forms. (a) All permit transfers and all use of a previous permit for thirty (30) days as specified under Arkansas Code §§ 26-57-214, 26-57-215, and 26-57-221 must be completed on forms provided by the Arkansas Tobacco Control. (b) …

26 CAR § 200-207. Posting of permits. (a) All permit holders are required to publicly display their permit so that all persons visiting the premises may readily see the permit. (b) Vending machine permit holders are required to post their cigarette vending machine permit conspicu…

26 CAR § 200-208. Records to be provided. (a) All records relating to the purchase or sale of any tobacco product, including, but not limited to, all invoices and/or receipts relating to the sale or purchase of any tobacco products of any permit holder shall be open to inspection…

26 CAR § 200-209. Definition of invoice. (a) The term “invoice”, as used in Arkansas Code § 26-57-213, is defined as “documentation, contemporaneously made with the sale or purchase, sufficient to show an itemized list of the merchandise shipped, purchased or sold, with the quant…