Arkansas Code Title 3, Chapter 7, Subchapter 2 - Special Retail Tax

• § 3-7-201 - Tax Imposed -- Collection.
  (a) (1) There is levied a special alcoholic beverage excise tax of three percent (3%) upon all retail receipts or proceeds derived from the...
• § 3-7-202 - Lien -- Procedure for Obtaining.
  (a) If the taxpayer fails to demand a hearing before the Director of the Department of Finance and Administration within twenty (20) days after...
• § 3-7-203 - Lien -- Execution.
  (a) On the entry of the certificate of the Director of the Department of Finance and Administration, the circuit clerk shall issue an execution...
• § 3-7-204 - Alternative Remedies.
  Nothing in this subchapter shall preclude the Director of the Department of Finance and Administration from resorting to any other legal means of collecting...
• § 3-7-205 - Disposition of Funds.
  All taxes, interest, penalties, and costs received by the Director of the Department of Finance and Administration under the provisions of this subchapter shall...

Last modified: November 15, 2016