9 chapters · 463 sections in this title.
Ark. Code Ann. § 3-5-1001 Legislative determinations and intent
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(a) The General Assembly finds and recognizes that the tax incentives of the Native Wine Law of this state have provided incentives to encourage the expansion of the grape wine and other fruit wine industry in Arkansas, have caused the increase in the planting of grapes, berries,…
Ark. Code Ann. § 3-5-1002 Implementation dependent on federal legislation
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(a) The provisions of this subchapter shall be effective, and shall be implemented, only in the event the Congress of the United States enacts legislation obviating the Native Wine Law of this state and prohibits the State of Arkansas from granting to native wineries the incentiv…
Ark. Code Ann. § 3-5-1003 Program to be established
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(a) In the event the Congress of the United States shall enact legislation which would prohibit the State of Arkansas from taxing wines produced in this state from grapes, berries, or other fruits or vegetables at a rate of tax less than the tax imposed on wines produced in other…
Ark. Code Ann. § 3-5-1004 Eligibility — Payment — Amount
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(a) The subsidy to Arkansas growers of grapes, berries, fruits, or vegetables used in the production of wine in wineries in this state shall be in the form of payments made to each winery in this state with respect to all grapes, berries, fruits, or vegetables grown in this state…