Arkansas Statutes
§ 3-7-301 — Due date
Arkansas·Title 3
Each licensed wholesale distributor and importer of spirituous liquors shall pay the excise tax required by law on the beverages on or before the fifteenth day of the month following the calendar month in which they are first received within this state by the wholesale distributor and importer.
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Legislative History
Acts 1971, No. 296, § 2; A.S.A. 1947, § 48-423.
Nearby Sections
15
§ 3-1-101
Title§ 3-1-102
Definitions§ 3-1-103
Exempted products§ 3-1-105
Posting of warning signs relating to drinking alcoholic beverages during pregnancy - Definition§ 3-2-201
Alcoholic Beverage Control Board§ 3-2-204
Seals - Authentication of records§ 3-2-205
Powers and duties§ 3-2-206
Rules