Arkansas Code Title 26, Subtitle 5, Chapter 57, Subchapter 8 - Additional Tax on Tobacco Products

• § 26-57-801 - Excise Tax.
  (a) Every person required by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to pay the excise tax on tobacco...
• § 26-57-802 - Additional Tax -- Applicability -- Reporting and Remitting.
  (a) In addition to any other taxes levied on cigarettes, there is levied a tax of fifty cents (50cent(s)) per one thousand (1,000) cigarettes...
• § 26-57-803 - Additional Tax -- Applicability.
  (a) (1) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802, there is levied a tax of four dollars...
• § 26-57-804 - Additional Tax of Twelve Dollars and Fifty Cents on Cigarettes.
  (a) In addition to the excise or privilege taxes levied under §§ 26-57-208, 26-57-802, 26-57-803, and 26-57-1101, there is levied an additional tax of...
• § 26-57-805 - Additional Tax of Seven Percent on Tobacco Products Other Than Cigarettes.
  (a) (1) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of...
• § 26-57-806 - Additional Tax of Twenty-Eight Dollars on Cigarettes.
  (a) In addition to the excise or privilege taxes levied under §§ 26-57-208, 26-57-802, 26-57-803, 26-57-804, and 26-57-1101, there is levied an additional tax...
• § 26-57-807 - Additional Tax of Thirty-Six Percent on Tobacco Products Other Than Cigarettes.
  (a) (1) In addition to other taxes imposed by law, there is levied an additional excise or privilege tax on the first sale of...

Last modified: November 15, 2016