Arkansas Statutes
§ 26-57-246 — Possession of improperly handled products as prima facie evidence
Arkansas § 26-57-246
JurisdictionArkansas
Title26
This text of Arkansas § 26-57-246 (Possession of improperly handled products as prima facie evidence) 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. § 26-57-246 (2026).
Text
The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that person intended to evade the tax thereon in order to cheat and defraud the State of Arkansas.
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Legislative History
Acts 1977, No. 546, § 25; A.S.A. 1947, § 84-4525.
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 § 26-57-246, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-57-246.