(a) Each wholesaler shall file with the Director of Arkansas Tobacco Control a monthly report of the wholesaler's deliveries to retailers and other wholesalers in this state and the wholesaler's deliveries from within this state to retailers and other wholesalers outside of this state.
(b) The report required under subsection (a) of this section shall contain the following information for the preceding calendar month's deliveries:
(1) The name of each retailer or wholesaler;
(2) The address of each retailer or wholesaler to which the wholesaler delivered cigarettes, cigars, other tobacco products, vapor products, alternative nicotine products, or e-liquid products;
(3) The address of each retailer or wholesaler that obtained cigarettes, cigars, other tobacco products, vapor products, alternative nicotine products, or e-liquid products from the wholesaler at the wholesaler's location;
(4) The Arkansas permit number of each retailer or wholesaler or the equivalent permit number if the retailer or wholesaler resides outside of the state; and
(5) The monthly net deliveries made to each retailer or wholesaler, including without limitation:
(A) The quantity, units, and brand styles of the cigarettes in stamped and unstamped packages that were delivered to each retailer or wholesaler;
(B) The quantity, units, and brand styles of the cigars and other tobacco products delivered to the retailer or wholesaler; and
(C) The quantity, units, and brand styles of the vapor products, alternative nicotine products, and e-liquid products delivered to the retailer or wholesaler.
(c) A wholesaler shall file the report required under subsection (a) of this section on or before the tenth day of each month.
(d) (1) Except as provided under this section, a wholesaler shall electronically file the report required under subsection (a) of this section with the director.
(2) The director may establish procedures for allowing an alternative method of filing for a wholesaler that demonstrates to the director that it is not reasonably feasible to comply with the primary electronic reporting method adopted.
(3) If the director determines that another method of filing the report is more efficient than electronic filing, the director may promulgate rules requiring the use of another method by wholesalers.
(e) (1) (A) Except for information that has been submitted as evidence in a concluded investigation resulting in an administrative violation or criminal charge, information contained in a report required to be filed under this section is confidential and not subject to release.
(B) Before information contained in a report required to be filed under this section is disclosed or transmitted in a manner in which the information may become available to the public or a competitor of the reporting wholesaler, including in an administrative violation or criminal charge, the director shall provide sufficient advance notice to the reporting wholesaler to allow the reporting wholesaler to seek an order protecting any confidentially sensitive information.
(2) (A) Information contained in a report required to be filed under this section may be transmitted or otherwise provided to:
(i) The appropriate taxing authority in a state to which deliveries shown on the report were made;
(ii) A requesting law enforcement agency; and
(iii) The Attorney General.
(B) The person or entity receiving information under subdivision (e)(2)(A) of this section shall agree to maintain the confidentiality of the information before the information may be transmitted to the person or entity.
(C) Information provided to a taxing authority or law enforcement agency under subdivision (e)(2)(A) of this section shall remain confidential and not subject to release.
(f) The director may promulgate rules to implement this section.
(g) The report required to be filed under this section shall fulfill the reporting required to the state under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154.
(h) (1) The director shall provide the information reported under this section to the Attorney General.
(2) The director's action under subdivision (h)(1) of this section satisfies the wholesaler's reporting obligations under ยง 26-57-1406.
Section: Previous 26-57-254 26-57-255 26-57-256 26-57-257 26-57-258 26-57-259 26-57-260 26-57-261 26-57-262 26-57-263 26-57-264 26-57-265 26-57-266 26-57-267 NextLast modified: November 15, 2016