Arkansas Code Title 26, Subtitle 5, Chapter 57, Subchapter 12 - Vending Devices Decal Act of 1997

• § 26-57-1201 - Title.
  This subchapter shall be known and cited as the "Vending Devices Decal Act of 1997".
• § 26-57-1202 - Administration of Law.
  The provisions of this subchapter will be subject to the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., as those provisions...
• § 26-57-1203 - Definitions.
  As used in this subchapter: (1) (A) "Coin-operated bulk vending device" means machines or devices containing unsorted merchandise which upon insertion of a coin...
• § 26-57-1204 - Application, Issuance, and Display of Decal.
  (a) (1) Any person who is the operator of a vending device in this state that is made available for use and operation by...
• § 26-57-1205 - Requirements to Obtain Vending Device Decal.
  To obtain an annual or special vending device decal so as to be able to operate a vending device in this state, an applicant...
• § 26-57-1206 - Annual Decal Fee -- Special Decal -- in Lieu of Sales Tax.
  (a) (1) Every person who is the operator of a vending device, who elects to have the operation of the vending device covered by...
• § 26-57-1207 - Taxable Year -- Decal for Remainder of Year -- First Year Payment Option.
  (a) (1) For the purpose of the annual or special vending device decal issued under § 26-57-1204, the decal fee year shall begin on...
• § 26-57-1208 - Distribution of Revenue.
  (a) (1) It is declared to be the purpose of this subchapter to provide revenues for general governmental functions of the state and its...
• § 26-57-1209 - Penalties.
  (a) (1) Any person who is the operator of a vending device who places a vending device in use and operation, or in a...
• § 26-57-1210 - Prohibited Devices Not Legalized -- Fees Not Refunded.
  (a) Nothing in this subchapter shall be construed to legalize any coin-operated video gambling device, slot machine, or other coin-operated gambling device that may...
• § 26-57-1211 - Vending Devices Without Decal Affixed -- Seizure and Forfeiture.
  (a) When any vending device as defined in § 26-57-1203(9) is placed on location for retail sales to the members of the general public...
• § 26-57-1212 - Procedure Upon Forfeiture.
  (a) Upon the seizure of the vending device, the vending device shall forthwith be delivered, together with the cash, if any, contained in the...
• § 26-57-1213 - Sale of Device Upon Forfeiture.
  (a) In the event the Director of the Department of Finance and Administration or his or her authorized agent finds that the vending device,...
• § 26-57-1214 - Disposition of Forfeiture Sale Proceeds.
  The sale of the vending device shall be for cash, and the proceeds of the sale shall be applied as follows: (1) To the...
• § 26-57-1215 - Forfeiture Includes Cash Contents.
  The cash contained in any seized vending device, which cash is forfeited under the provisions of this subchapter, shall be forfeited to the State...
• § 26-57-1216 - Forfeiture Determination -- Appeal.
  (a) The written determination of the Director of the Department of Finance and Administration or his or her authorized agent declaring a forfeiture of...
• § 26-57-1217 - Purpose.
  The purpose for the enactment of this subchapter is to provide a simplified method for the operators of the vending devices to be able...

Last modified: November 15, 2016