Arkansas Code Title 26, Subtitle 5, Chapter 57, Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research

• § 26-57-1101 - Additional Tax -- Cigarettes.
  (a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802, there is hereby levied a tax of one dollar...
• § 26-57-1102 - Additional Tax -- Tobacco Products Other Than Cigarettes.
  (a) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of tobacco...
• § 26-57-1103 - Deposit of General Revenues.
  Notwithstanding Acts 2001 (1st Ex. Sess.), No. 2, § 11, beginning July 1, 2005, twenty-nine percent (29%) of all moneys collected from the additional...
• § 26-57-1104 - Reporting and Remittance.
  The additional taxes levied in §§ 26-57-1101 and 26-57-1102 shall be reported and remitted in the same manner and at the same time as...
• § 26-57-1105 - Applicability.
  The tax levied in §§ 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997, and shall apply to any inventory...
• § 26-57-1106 - Distribution of Funds for Breast Cancer Research and Control -- Allocation of Moneys.
  (a) All remaining moneys collected from the additional tax levied in §§ 26-57-1101 and 26-57-1102 shall be deposited into the State Treasury as special...
• § 26-57-1107 - Regulations.
  The Department of Finance and Administration is hereby authorized to promulgate regulations as necessary to implement the tax provisions of this subchapter.
• § 26-57-1108 - Appropriation From General Revenues -- Additional Tax Not Collected.
  The taxes levied by this subchapter shall not be collected during any fiscal year for which the General Assembly has appropriated at least eight...

Last modified: November 15, 2016