9 chapters · 463 sections in this title.
Ark. Code Ann. § 3-4-503 Suits to restrain collection — Refunds
1.8K chars
(a) No suit shall be maintained in any court to restrain or delay the collection or payment of any fee or tax levied by this act. (b) The aggrieved taxpayer or permittee shall pay the tax or fee as and when required and may at any time within two (2) years from the date of paymen…
Ark. Code Ann. § 3-4-601 Kinds of permits generally
0.8K chars
(a) There shall be various kinds of permits, including without limitation:(1) Distiller's permit;(2) Brewer's permit;(3) Rectifier's permit;(4) Wholesaler's permit;(5) Dispenser's permit;(6) Hotel, restaurant, or club permit;(7) Grocery store wine permit; (8) Layout center permit…
Ark. Code Ann. § 3-4-602 Distillers or manufacturers
8.8K chars
(a) Any person may apply to the Director of the Alcoholic Beverage Control Division for a permit to manufacture, distill, import, transport, store, and sell to a wholesaler, jobber, or distributor spirituous, vinous (except small farm wines), or malt liquors to be used and sold f…
Ark. Code Ann. § 3-4-603 Rectifiers
1.8K chars
(a) Any person may apply to the Director of the Alcoholic Beverage Control Division for a permit for the rectifying, purifying, mixing, blending, or flavoring of spirituous liquors or the bottling, warehousing, or other handling or distribution of rectified distilled spirits. (b)…