Arkansas Code Title 3, Chapter 7, Subchapter 1 - General Provisions

• § 3-7-101 - Purpose.
  It is declared not to be the purpose of §§ 3-7-101 -- 3-7-104 and 3-7-106 -- 3-7-110 to impose a duplicate or double license...
• § 3-7-102 - Definition.
  As used in §§ 3-7-101 -- 3-7-104 and 3-7-106 -- 3-7-110, unless the context otherwise requires, "person" means every corporation, association, copartnership, limited liability...
• § 3-7-103 - Penalty -- Revocation.
  Any person who shall violate any of the provisions of §§ 3-7-101 -- 3-7-104 and 3-7-106 -- 3-7-110 shall be guilty of a violation...
• § 3-7-104 - Rate of Tax.
  There is levied and there shall be collected as provided by law and regulation the following taxes: (1) (A) A tax at the rate...
• § 3-7-105 - Malt Tax -- Reporting and Payments.
  (a) The excise tax levied on malt liquors by § 3-7-104 shall be reported and paid to the Director of the Department of Finance...
• § 3-7-106 - Shipping Permits.
  (a) (1) It shall be unlawful for any person to ship or transport or cause to be shipped or transported into the State of...
• § 3-7-107 - Enforcement -- Rules and Regulations.
  (a) Sections 3-7-101 -- 3-7-104 and 3-7-106 -- 3-7-110 shall be administered and enforced by the Director of the Alcoholic Beverage Control Division and...
• § 3-7-108 - Disposition of Funds.
  All taxes, penalties, and costs collected by the Director of the Department of Finance and Administration under the provisions of §§ 3-7-101 -- 3-7-104...
• § 3-7-109 - Delinquent Taxes.
  On the failure of any person, liable therefor, to pay the taxes imposed by §§ 3-7-101 -- 3-7-104 and 3-7-106 -- 3-7-110 within fifteen...
• § 3-7-110 - Wrongful Tax Collections.
  (a) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by §§ 3-7-101...
• § 3-7-111 - Additional Taxes.
  (a) (1) In addition to all other fees and taxes now imposed by law, there are levied and shall be collected the following additional...
• § 3-7-112 - Methods of Identifying Imported Liquors.
  The Department of Finance and Administration shall, by regulation, establish a method of identifying each case of spirituous liquors to be shipped into Arkansas,...
• § 3-7-113 - Distillers and Wholesalers -- Records.
  Distilleries and wholesalers of spirituous liquors shall furnish records as may be required to determine and protect the tax interests of the state.
• § 3-7-114 - Wholesalers and Retailers -- Obtaining Liquor Illegally -- Nonpayment of Taxes.
  (a) Failure of any wholesaler or retailer to obtain spirituous liquors from sources approved by the state for sale or to pay all taxes...
• § 3-7-115 - Sacramental Wine.
  (a) All wines sold in the State of Arkansas for use as sacramental wine shall be exempt from all taxes levied on wine by...
• § 3-7-116 - Tax Rebate for Qualified Manufacturers.
  (a) For purposes of this section: (1) "Barrel" means thirty-one gallons (31 gals.) of liquid; (2) "Beer" means any fermented liquor made from malt...

Last modified: November 15, 2016