9 chapters · 463 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. § 3-7-504 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.