Arkansas § 3-5-1003 Program to be established

Arkansas Statutes

§ 3-5-1003 — Program to be established

Arkansas § 3-5-1003

Title3

This text of Arkansas § 3-5-1003 (Program to be established) 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. § 3-5-1003 (2026).

Text

(a)In the event the Congress of the United States shall enact legislation which would prohibit the State of Arkansas from taxing wines produced in this state from grapes, berries, or other fruits or vegetables at a rate of tax less than the tax imposed on wines produced in other states, thereby obviating the benefits of the Native Wine Law for Arkansas fruit and berry growers and native wineries, the General Assembly determines that wines produced by native wineries in this state from grapes, berries, and other fruits or vegetables grown in this state shall be taxed at the same rate of tax imposed upon wines produced from materials originating in another state.

(b)In the event of the passage of federal legislation obviating the Native Wine Law and as a means of providing continued induce

Free access — add to your briefcase to read the full text and ask questions with AI

(a) In the event the Congress of the United States shall enact legislation which would prohibit the State of Arkansas from taxing wines produced in this state from grapes, berries, or other fruits or vegetables at a rate of tax less than the tax imposed on wines produced in other states, thereby obviating the benefits of the Native Wine Law for Arkansas fruit and berry growers and native wineries, the General Assembly determines that wines produced by native wineries in this state from grapes, berries, and other fruits or vegetables grown in this state shall be taxed at the same rate of tax imposed upon wines produced from materials originating in another state. (b) In the event of the passage of federal legislation obviating the Native Wine Law and as a means of providing continued inducement for the production of grapes, berries, fruits, and vegetables used in the production of wine in this state, a program of direct subsidies is established for the benefit of Arkansas growers of grapes, berries, fruits, and vegetables used in the production of wine in this state, which will become effective on the date which the federal legislation obviating the native wine tax becomes effective.