Arkansas Administrative Code

26 CAR § 200-301. Detailed information to be provided. (a) Any application for a wholesale permit must be accompanied by a sworn affidavit showing whether the business is owned by an individual, partnership, corporation, or other entity. (b)(1) The application shall state: (A) Th…

26 CAR § 200-302. Wholesaler-in-fact. Each applicant shall attest that the permittee shall be a wholesaler-in-fact, proof of which shall consist of: (1) An established place of business; (2) The length of time for which said office and/or warehouse has been rented, leased, or own…

26 CAR § 200-303. Business location. (a) Each applicant must attach copies of the lease, rental, or ownership agreement of all offices and/or warehouses and a photo of all buildings to be used for the storage of inventory or files. (b) No building may be used to store inventory o…

26 CAR § 200-304. Price list to be kept. Each applicant must agree to maintain a list of prices for all tobacco products which will be sold, such price lists to be kept in the business office and made available to: (1) Each customer; (2) The Arkansas Tobacco Control Board; (3) Th…

26 CAR § 200-305. Proof of financial responsibility. (a) Each applicant shall furnish proof of financial responsibility in the form of a Dunn & Bradstreet report or such other financial statement or statements or document or documents acceptable to the Director of Arkansas Tobacc…

26 CAR § 200-306. Change in ownership. (a) In the event there is a change in ownership of twenty-five percent (25%) or more, the permit holder must resubmit the information required by this subpart. (b) Said amended information shall be submitted to the Arkansas Tobacco Control w…

26 CAR § 200-307. Publication of application — New application. (a) Upon tentative approval of a new wholesale application by the Arkansas Tobacco Control Board staff, the applicant shall advertise its intentions to seek a permit in a newspaper of state-wide circulation. (b) Said…

26 CAR § 200-401. Server awareness forms. (a) It shall be the obligation of each retail permit holder to obtain from every employee, permittee, or owner who may or does sell cigarettes and tobacco products, upon commencement of such employment, a signed acknowledgement that he or…

26 CAR § 200-402. Prohibition on loose cigarette sales. (a) The sale of individual cigarettes or "loosies" is prohibited. (b) Individual cigarettes or "loosies" are defined as any cigarette not contained in its original, unopened pack.

26 CAR § 200-403. Online cigar sales. (a) Pursuant to Arkansas Code § 26-57-203(27)(B), a retailer may sell cigars online to a buyer who is twenty-one (21) years of age or older, whether that buyer is inside or outside the State of Arkansas, when that retailer: (1) Has a physical…

26 CAR § 200-404. Permit required. Prior to making an online sale for delivery and prior to shipping cigars in connection with any online sales, a person must obtain and maintain a permit with the Arkansas Tobacco Control.

26 CAR § 200-405. Requirements for accepting order for delivery sale. When accepting an order for a delivery of an online cigar sale from a buyer, the retailer must obtain the following information from the buyer placing the order: (1) A certification from the buyer documenting t…

26 CAR § 200-406. Requirements for shipping a delivery sale. When shipping an order of an online sale from a buyer, the retailer must undertake the following prior to shipping: (1) The retailer must clearly mark the outside of the package of cigars to be shipped “Adult signature …

26 CAR § 200-407. Common carriers. This subpart may not be construed as imposing liability upon any common carrier, or officers or employees of the common carrier, when acting within the scope of business of the common carrier and when otherwise acting in compliance with Arkansas…

26 CAR § 200-408. Civil penalties. The Arkansas Tobacco Control Board may levy a civil penalty in an amount not to exceed five thousand dollars ($5,000) for each violation of this subpart, pursuant to Arkansas Code § 26-57-255, in addition to other civil penalties, suspensions, o…

26 CAR § 200-409. Collection of taxes. A retailer selling cigars online pursuant to this subpart is responsible for the applicable sales taxes and excise taxes.

26 CAR § 200-501. Written objections to be made. (a) Pursuant to Arkansas Code § 26-57-256(a)(6), the Director of Arkansas Tobacco Control shall receive written objections to the issuance of new permits. (b) All objections must state the nature of the relevant facts and must be r…

26 CAR § 200-502. Public hearing to be held after receipt of three objections. If the Director of Arkansas Tobacco Control receives the petition of three (3) interested parties alleging that facts relevant to the issuance of the permit exist and objecting to the issuance of the p…

26 CAR § 200-503. Applicant to publish notice of hearing. (a) In the event that a public hearing is conducted by the Arkansas Tobacco Control Board, the Director of Arkansas Tobacco Control shall establish the time and date of the hearing and notify the applicant. (b)(1) The appl…

26 CAR § 200-601. Permits to expire on June 30. (a) All permits and licenses shall expire on June 30 of each year. (b) Only those applications received by this deadline shall be considered timely. (c) The responsibility of timely renewal is placed entirely upon the permit holder,…

26 CAR § 200-602. Expired permit. (a) Each permit not renewed on or before June 30 shall expire. (b) The holder of an expired permit must, after sixty (60) days (September 1), submit a new application and pay all late fees before receiving a new permit. (c) The holder of the expi…

26 CAR § 200-701. Cash not accepted for payment of fees or permits. (a) Payments for all fees or permits are to be made by: (1) Check; (2) Draft; (3) Money order; or (4) Credit card. (b) No cash money will be accepted by the employees or members of the Arkansas Tobacco Control Bo…

26 CAR § 200-702. No payments accepted by agents. (a) No agent of Arkansas Tobacco Control will take any payments in the field for new or renewal permits, fines, or any other matter. (b) All payments are to be mailed or delivered to the Arkansas Tobacco Control Board as set out i…

26 CAR § 200-703. Permit fee schedule. The following is the schedule for all permit fees: RETAIL CIGARETTE & TOBACCO PERMITS: 1. RC-RETAIL PERMIT $100.00(Tobacco Products, Vapor Products, Alternative Nicotine Products, or E-Liquid Products) 2. RV-RETAIL VAPOR PRODUCT AND E-LIQUID…

26 CAR § 200-801. Location of vending machines. (a) New or renewal applications for General Tobacco Products Vending Permit (vendor) license shall file with the Arkansas Tobacco Control Board a notification listing the number of vending machines operated and the physical location…

26 CAR § 200-802. List of locations of vending machines upon issuance or renewal. Upon the issuance or renewal of a cigarette vending machine permit, the permittee shall furnish the Director of Arkansas Tobacco Control a complete list of vending machine locations which list shall…

26 CAR § 200-803. Proof of bond. Before a permittee may renew a cigarette vending machine permit, he or she shall provide the Director of Arkansas Tobacco Control with proof that the bond is still in force and effect with either a reinstatement notice or letter from the bond comp…

26 CAR § 200-901. Definitions. As used in this subpart: (1) “Concession” has the same meaning as “rebate”; (2)(A) “Cost to wholesaler” means the basic cost of the cigarettes involved to the wholesaler plus the cost of doing business by the wholesaler as evidenced by the standards…

26 CAR § 200-902. Unlawful rebate. It is unlawful for any wholesaler, retailer, or salesperson to offer a rebate in price, to give a rebate in price, to offer a concession of any kind, or to give a concession of any kind or nature whatsoever in connection with the sale of cigaret…

26 CAR § 200-903. Lawful rebate. A wholesaler may give a rebate if the rebate is paid by check or electronic direct deposit and does not result in a sale at less than cost to the wholesaler according to Arkansas Code § 4-75-702(5)(A), less discounts that are received by the whole…

26 CAR § 200-904. Unlawful retailer inducement. It is unlawful for any retailer to induce or attempt to induce or to procure or attempt to procure the purchase of cigarettes at a price less than cost to the wholesaler.

26 CAR § 200-905. Penalties for failure to comply. Any permit holder who violates the provisions of the Arkansas Tobacco Control Board rules shall be subjected to all sanctions set forth in the Arkansas Tobacco Products Tax Act of 1977, Arkansas Code § 26-57-201 et seq., and this…

26 CAR § 350-101. Title. This part shall be known as the “Rules for Income Tax Credit for Retired Law Enforcement Officers Who Work Cold Cases”.

26 CAR § 350-102. Scope. This part applies to the administration of Division of Arkansas State Police cold case investigations by retired law enforcement officers in exchange for an income tax credit pursuant to Acts 2021, No. 841, codified at Arkansas Code § 26-51-515.

26 CAR § 350-103. Definitions. As used in this part: (1)(A) “Cold case” means any case in which the probative investigative leads have been exhausted. (B) These cases primarily focus on unresolved death and missing persons cases; (2) “Eligibility certificate” means a certificate …

26 CAR § 350-104. Eligibility. A Cold Case Investigator, any retired law enforcement officer who volunteers or works for the Division of Arkansas State Police Cold Case Squad as an investigator under this part, must satisfy the following requirements: (1) Former law enforcement o…

26 CAR § 350-105. Income tax credit. (a) An investigator who volunteers or works for the Division of Arkansas State Police Cold Case Squad under this part is entitled to an income tax credit up to three thousand five hundred dollars ($3,500), subject to limitations contained here…

26 CAR § 350-106. Time calculations. (a) Whether volunteering or working as a paid employee for the Division of Arkansas State Police Cold Case Squad, investigators shall enter time spent investigating one (1) or more cold cases on behalf of the Division of Arkansas State Police …

26 CAR § 350-107. Eligibility certificate. (a) Upon request, the Division of Arkansas State Police shall prepare and issue an eligibility certificate to the investigator detailing the number of hours spent investigating one (1) or more cold cases on behalf of the division in any …

26 CAR § 350-108. Coordination with the Department of Finance and Administration. The Division of Arkansas State Police will provide a copy of each eligibility certificate upon issuance to the Tax Credits/Special Refunds Section of the Department of Finance and Administration.…

26 CAR § 351-101. Title. This part shall be known as the Law Enforcement Family Relief Check-off Program and Law Enforcement Family Relief Trust Fund Rules.

26 CAR § 351-102. Administrative procedures. (a) The Secretary of the Department of Finance and Administration or their designee shall administer the Law Enforcement Family Relief Check-off Program. (b) The Treasurer of State or their designee shall maintain the Law Enforcement F…

26 CAR § 351-103. Scope. (a) This part shall govern the Secretary of the Department of Public Safety or their designee in administering the Law Enforcement Family Relief Trust Fund to provide financial assistance to the families of Arkansas-certified law enforcement officers. (b)…

26 CAR § 351-104. Objective. To alleviate financial hardships suffered by a law enforcement officer and/or their family when the officer becomes unable to financially contribute to the needs of the family due to death or diagnosis of a terminal illness.

26 CAR § 351-105. Definitions. As used in this part: (1) “Active employee” means a full-time or part-time certified law enforcement officer who, at the time of their death or diagnosis, is employed by an active law enforcement agency in the State of Arkansas approved by the Arkan…

26 CAR § 351-106. Law Enforcement Family Relief Check-off Program implementation. (a) The Secretary of the Department of Finance and Administration or their designee shall include on all individual and corporate income tax forms a check-off designation to the Law Enforcement Fami…

26 CAR § 351-107. Certification. The Secretary of the Department of Finance and Administration or their designee shall certify quarterly to the Treasurer of State the amount contributed to the Law Enforcement Family Relief Check-off Program through this state income tax check-off…

26 CAR § 351-108. Eligibility criteria for relief. (a) Need of the family of a law enforcement officer must be established and may be demonstrated as an inability to remit payment for outstanding regular bills or expenses and/or extraordinary expenses that otherwise would not hav…

26 CAR § 351-109. Application for relief. The Secretary of the Department of Public Safety or their designee may include the following on an application for relief: (1) Any and all records sufficient to document need as described in 26 CAR § 351-108(a), including any documentatio…

26 CAR § 351-110. Family members eligible for relief. (a) If a law enforcement officer is killed in the line of duty, his or her family members may apply to the Law Enforcement Family Relief Trust Fund for relief. (b) A spouse, parent, or guardian of a child-in-common or minor ch…