Title 26, Taxation

(a) All civil actions arising under this subchapter shall be brought by and in the name of the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control, whichever is appropriate under the provisions of this subchapter. (b) All criminal…

A bond for costs is not required of the Department of Finance and Administration, Arkansas Tobacco Control, or the Arkansas Tobacco Control Board in any court in this state for the prosecution of a violation of this subchapter.

(a) In all prosecutions in the district courts, the State of Arkansas shall have the same right of appeal to the circuit courts of this state and upon the same terms as the defendant now has under the law in misdemeanor cases. (b) When appealed, the cases shall be tried de novo b…

(a) There is created the Arkansas Tobacco Control Board to consist of the following eight (8) members appointed by the Governor:(1) Two (2) members of the board shall be wholesalers of tobacco products, vapor products, alternative nicotine products, or e-liquid products;(2) Two (…

(a) Arkansas Tobacco Control shall:(1) Promulgate rules for the proper enforcement and implementation of this subchapter and the Unfair Cigarette Sales Act, § 4-75-701 et seq.;(2) (A) Receive applications for and issue, refuse, suspend, and revoke permits listed in § 26-57-219 an…

(a) (1) The Secretary of the Department of Finance and Administration shall employ a person to serve as the Director of Arkansas Tobacco Control.(2) The director shall serve at the pleasure of the secretary. (1) The Secretary of the Department of Finance and Administration shall …

(a) (1) This subchapter and the rules and other actions of the Arkansas Tobacco Control Board or Arkansas Tobacco Control shall not be construed or interpreted so as to preempt or in any other manner qualify or limit the enactment and enforcement of any federal or state regulatio…

(1) As used in this section and § 26-57-261:(1) “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement;(2) (A) “Affiliate” means a person who directly or indirectly owns or control…

(a) Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, after July 30, 1999, shall do one (1) of the following:(1) Become a participating manufacturer, a…

(a) Findings and Purpose. (1) Cigarette smoking presents serious public health concerns to the state and to the citizens of the state. The Surgeon General has determined that smoking causes lung cancer, heart disease, and other serious diseases and that there are hundreds of thou…

(a) (1) It is unlawful for a person to sell cigarettes or cigarette inputs to, or purchase cigarettes from, a person in another state if the sale or purchase would violate the law of the other state.(2) A cigarette input sold, possessed, transported, caused to be transported, or …

(a) Upon request of the Attorney General, any information provided to the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control shall be provided to the Attorney General. (b) The Attorney General may enforce § 26-57-245(b) and §§ 26…

(a) Each wholesaler shall file with the Director of Arkansas Tobacco Control a monthly report of the wholesaler's deliveries to retailers and other wholesalers in this state and the wholesaler's deliveries from within this state to retailers and other wholesalers outside of this …

(a) Arkansas Tobacco Control is designated as a law enforcement agency. (b) The Director of Arkansas Tobacco Control shall assign personnel as agents of Arkansas Tobacco Control to conduct investigations of violations of tobacco laws in this state. (c) Personnel assigned as agent…

This subchapter and the rules and other actions of Arkansas Tobacco Control and the Arkansas Tobacco Control Board shall preempt the enactment and enforcement of any county, municipal, or other local regulation of the manufacture, sale, storage, or distribution of vapor products,…

(a) A permitted manufacturer or wholesaler shall sell or deliver any tobacco products, vapor products, alternative nicotine products, or e-liquids to a permitted retailer in this state only in exchange for cash or on established payment terms. (b) (1) (A) If a retailer's payment …

The purposes of this subchapter are to permit, license, and regulate the operation of coin-operated amusement devices and to fix a penalty for a violation of this subchapter.

(1) As used in this subchapter:(1) (A) “Amusement device” means a coin-operated machine, device, or apparatus that provides amusement, diversion, or entertainment and includes without limitation such games as:(i) Radio rifles;(ii) Miniature football;(iii) Golf;(iv) Baseball;(v) H…

(a) Nothing contained in this section and §§ 26-57-401, 26-57-402, and 26-57-404 — 26-57-407 shall be deemed to legalize, authorize, license, or permit any machine commonly known as a slot machine, roscoe, or jackpot, or any machine equipped with any automatic money payoff mechan…

(a) On each amusement device there shall be imposed an annual privilege tax of five dollars ($5.00). (b) The Secretary of the Department of Finance and Administration shall collect for each amusement device the full annual license fee when paid during the first six (6) months of …

(a) Upon payment of the tax provided for in § 26-57-404, the Secretary of the Department of Finance and Administration will issue a license tag. (b) The license tag shall:(1) State the period of time the amusement device may be operated; and(2) Be attached to the amusement device…

Every amusement device as defined in § 26-57-402 upon which the individual privilege tax of five dollars ($5.00) has not been paid is declared to be a public nuisance and may be seized by any authorized agent of the Department of Finance and Administration and sold by the Secreta…

(a) All revenue collected under this section and §§ 26-57-401 — 26-57-406 shall be deposited into the State Treasury. (b) The first thirty thousand dollars ($30,000) annually collected shall be placed to the credit of the Public School Fund, and all moneys over thirty thousand do…

(a) The business of owning, operating, or leasing coin-operated amusement devices, including, but not limited to, the coin-operated amusement devices defined in § 26-57-402, is declared to be a privilege. (b) It is further declared that the owners, operators, and lessors of coin-…

(a) The annual fee for the license provided for in § 26-57-412 shall:(1) For all licensees operating not more than three (3) amusement devices, be the sum of five hundred dollars ($500); and(2) For all licensees operating more than three (3) amusement devices, be the sum of one t…

(a) No license as required in § 26-57-412 shall be issued unless:(1) The applicant is twenty-one (21) years of age or more;(2) The applicant is a resident of the State of Arkansas and has been such continuously for at least one (1) year prior to the date of his or her application…

(a) Prior to the issuance or renewal of any license under this subchapter, the Secretary of the Department of Finance and Administration shall require the applicant to procure a suitable surety bond in the principal sum of six thousand dollars ($6,000) to insure the faithful and …

(a) Licenses for the privilege of owning, operating, or leasing coin-operated amusement devices shall be issued by the Secretary of the Department of Finance and Administration. (b) Applications for the licenses shall be on a form prescribed by the secretary. (c) At the time of t…

(a) The Secretary of the Department of Finance and Administration may revoke or suspend the license authorized under this subchapter for cause. (b) Any person, partnership, limited liability company, or corporation that is a licensee under this subchapter shall be notified in wri…

(a) Any person who engages in the business of owning, operating, or leasing coin-operated amusement devices without first obtaining the license prescribed in § 26-57-412 is declared to be maintaining a public nuisance. (b) (1) A coin-operated amusement device owned, operated, or …

(a) All licensees under this subchapter within ten (10) days of the date of purchase or lease of any amusement device upon which an annual privilege tax is levied by the state shall furnish the Secretary of the Department of Finance and Administration with a copy of the invoice o…

(a) In all cases in which a licensee under this subchapter leases amusement devices to others, it shall be the duty of the licensee to keep records of the amount of rent received by the licensee and the amount retained by the lessee and to furnish carbon copies of the records to …

(a) In addition to the tax stamp which must be displayed on each amusement device as required under other statutes, each licensee under this subchapter shall procure and exhibit on each amusement device owned or operated under the license a decal or card showing the number of the…

The selling, offering for sale, the taking of orders, or the soliciting for sale of coin-operated amusement devices, as defined in § 26-57-402, is declared to be a privilege. It is further declared that salespersons shall pay a fee for this privilege.

(a) Licenses to sell coin-operated amusement devices shall be issued by the Secretary of the Department of Finance and Administration. (b) Applications for the licenses shall be on a form prescribed by the secretary. (c) (1) No license shall be issued to any corporation which is …

(a) (1) Before a sale of any coin-operated amusement device is concluded, the licensee or his or her salesperson shall notify the purchaser that the operation of the coin-operated amusement device is subject to taxation under this subchapter.(2) All receipts, invoices, bills of s…

Any person who sells, offers for sale, takes orders, or solicits for the sale of coin-operated amusement devices without first obtaining a license and making the bond provided in § 26-57-419 shall be guilty of a misdemeanor and upon conviction shall be punished by a fine not to e…

Any person, firm, partnership, limited liability company, or corporation failing to comply with a provision of this subchapter shall be guilty of a violation and upon conviction shall be fined in a sum not less than one hundred dollars ($100) nor more than one thousand dollars ($…

The regulation and licensing of the business conducted in this state by what is known as travel bureaus or travel services operating for the purpose of securing transportation in private automobiles from one (1) destination to another on the share-expense basis both within and wi…

(a) Any person, firm, partnership, limited liability company, or corporation in this state who shall enter into or conduct such a business as is described in § 26-57-502 immediately upon engaging in or commencing the business shall notify the Secretary of the Department of Financ…

Any person, firm, partnership, limited liability company, or corporation now engaged in or who becomes engaged in a business as set forth in this subchapter is taxed a license of two hundred dollars ($200) per year.

A person, firm, partnership, limited liability company, or corporation shall also make a bond to the State of Arkansas in the sum of one thousand dollars ($1,000) for the faithful performance under this subchapter.

The Secretary of the Department of Finance and Administration shall remit the funds so collected to the State Treasury, and the Treasurer of State is directed to credit all the moneys to the Old Age Pension Fund.

The premium tax levied by §§ 26-57-603 — 26-57-605 shall be in addition to the tax paid by casualty companies and self-insurers writing workers' compensation insurance under the Workers' Compensation Law, § 11-9-101 et seq.

The taxes levied by §§ 26-57-603 — 26-57-605 upon any insurer shall be in lieu of all other state, county, city, town, or municipal taxes on premium receipts. No county, city, town, or municipality shall impose any privilege tax or license fee upon the insurer or its agents for t…

(a) Each authorized, each formerly authorized, and each unauthorized insurer as defined in § 23-60-102(12) shall file with the Insurance Commissioner on or before March 1 of each year a report in form as prescribed by the commissioner showing, except as to wet marine and foreign …