Arkansas § 3-7-501 Rules generally

Arkansas Statutes

§ 3-7-501 — Rules generally

Arkansas § 3-7-501

Title3

This text of Arkansas § 3-7-501 (Rules generally) 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. § 3-7-501 (2026).

Text

(a)The Secretary of the Department of Finance and Administration is authorized and directed to adopt and issue rules to protect the revenues of this state by prescribing a reporting method for paying and collecting the tax on wines.

(b)Rules shall provide a method of tax credit for wines sold to United States military installations or returned to the manufacturer, on which excise taxes are not required.

(c)There will be no change in the present system of reporting the tax on native Arkansas wines.

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(a) The Secretary of the Department of Finance and Administration is authorized and directed to adopt and issue rules to protect the revenues of this state by prescribing a reporting method for paying and collecting the tax on wines. (b) Rules shall provide a method of tax credit for wines sold to United States military installations or returned to the manufacturer, on which excise taxes are not required. (c) There will be no change in the present system of reporting the tax on native Arkansas wines.

Legislative History

Amended by Act 2019, No. 315,§ 93, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3346, eff. 7/1/2019. Acts 1971, No. 310, §§ 2-4; A.S.A. 1947, §§ 48-432 -- 48-434.