Arkansas Statutes
§ 26-57-238 — Cigarette stamps - Refund on unsold, returned cigarettes
Arkansas § 26-57-238
JurisdictionArkansas
Title26
This text of Arkansas § 26-57-238 (Cigarette stamps - Refund on unsold, returned 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. § 26-57-238 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-57-238, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-57-238.