Title 3 — Alcoholic Beverages
9 chapters · 326 sections in this title.
Ark. Code Ann. § 3-7-501 Rules generally
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(a) The Secretary of the Department of Finance and Administration is authorized and directed to adopt and issue rules to protect the revenues of this state by prescribing a reporting method for paying and collecting the tax on wines. (b) Rules shall provide a method of tax credit…
Ark. Code Ann. § 3-7-502 Reports and payment
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The rules shall require reports to be filed with the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month following the month in which the wholesaler or importer of wines shall obtain delivery of wines from the supplier. The tax du…
Ark. Code Ann. § 3-7-503 [Repealed.]
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A.C.A. § 3-7-503Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 3-7-504 Penalties for noncompliance
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(a) If any licensee or permittee shall fail to file the report and pay the taxes required by § 3-7-502 within the time provided herein, a penalty of five percent (5%) shall be added to the tax. (b) If the delinquency continues for more than thirty (30) days, the licensee or permi…
Ark. Code Ann. § 3-7-505 Joint enforcement
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The Secretary of the Department of Finance and Administration and the Alcoholic Beverage Control Division or its successor agency shall jointly enforce the provisions of this subchapter.
Ark. Code Ann. § 3-7-506 Native wines
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(a) All producers and manufacturers of native Arkansas wine shall report monthly on all sales made in Arkansas to Arkansas wholesalers, retailers, or consumers and shall remit the gallonage tax provided by law with the report. However, wine manufactured in Arkansas for export fro…