Arkansas § 26-57-1404 Definitions

Arkansas Statutes

§ 26-57-1404 — Definitions

Arkansas § 26-57-1404

Title26

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Bluebook

Ark. Code Ann. § 26-57-1404 (2026).

Text

As used in this subchapter:

(1)A term that is defined in §§ 26-57-203 , 26-57-260 , or 26-57-1302 means the same as defined in §§ 26-57-203 , 26-57-260 , or 26-57-1302 ; and (2) "Federal returns" means all federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes, and amendments to the federal excise tax returns and monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5.

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As used in this subchapter: (1) A term that is defined in §§ 26-57-203 , 26-57-260 , or 26-57-1302 means the same as defined in §§ 26-57-203 , 26-57-260 , or 26-57-1302 ; and (2) "Federal returns" means all federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5, and all adjustments, changes, and amendments to the federal excise tax returns and monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5.