Arkansas Statutes

§ 26-57-1504 — Levy of tax

Arkansas § 26-57-1504

This text of Arkansas § 26-57-1504 (Levy of tax) 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. § 26-57-1504 (2026).

Text

A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration.

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Legislative History

Amended by Act 2019, No. 910,§ 4226, eff. 7/1/2019. Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
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Bluebook (online)
Arkansas § 26-57-1504, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-57-1504.