Arkansas Statutes
§ 26-57-238 — Cigarette stamps - Refund on unsold, returned cigarettes
Arkansas·Title 26
When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner prescribed by the Secretary of the Department of Finance and Administration.
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Legislative History
Amended by Act 2019, No. 910,§ 4148, eff. 7/1/2019. Acts 1977, No. 546, § 16; A.S.A. 1947, § 84-4516; Acts 1997, No. 1337, § 19.
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