The reporting requirements of this subchapter are cumulative in nature and are not intended to replace the existing reporting mechanisms currently provided under the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-1303 and 26-57-1305.
Cumulative effect
Ark. Code Ann. § 26-57-1403 — under State Privilege Taxes.
Ark. Code Ann. § 26-57-1403