Arkansas Statutes

§ 3-7-301 — Due date

Arkansas § 3-7-301

This text of Arkansas § 3-7-301 (Due date) 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. § 3-7-301 (2026).

Text

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
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Bluebook (online)
Arkansas § 3-7-301, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/3-7-301.