Arkansas Statutes
§ 26-57-246 — Possession of improperly handled products as prima facie evidence
Arkansas·Title 26
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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Arkansas § 26-57-246 (Possession of improperly handled products as prima facie evidence) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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 revenues