Arkansas § 26-57-1101 Additional tax - Cigarettes

Arkansas Statutes

§ 26-57-1101 — Additional tax - Cigarettes

Arkansas § 26-57-1101

Title26

This text of Arkansas § 26-57-1101 (Additional tax - Cigarettes) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-57-1101 (2026).

Text

(a)In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802 , there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state.

(b)As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802 , there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state. (b) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.