Arkansas Code Title 3, Chapter 7, Subchapter 3 - Payment by Wholesalers and Importers
- § 3-7-301 - Due Date.
Each licensed wholesale distributor and importer of spirituous liquors shall pay the excise tax required by law on the beverages on or before the...
- § 3-7-302 - Monthly Report and Payment.
(a) Each licensee responsible for the payment of excise tax shall file on or before the fifteenth day of each month a verified report...
- § 3-7-303 - Records -- Penalties.
(a) Each wholesale distributor and importer of spirituous liquors required to file a return shall keep such complete and accurate books, papers, invoices, and...
- § 3-7-304 - Delinquent Tax Penalties.
(a) If the excise tax due the State of Arkansas is not paid when due by the wholesale distributor or importer of spirituous liquors...
- § 3-7-305 - [Repealed.]
- § 3-7-306 - Right to Contract.
To strengthen enforcement of this subchapter, the wholesalers, importers, manufacturers, and suppliers to whom this subchapter is applicable shall have the right to contract...
- § 3-7-307 - Rules and Regulations -- Sales to the Military.
The Director of the Department of Finance and Administration shall continue the present, and if necessary promulgate additional, rules and regulations to relieve wholesale...
Last modified: November 15, 2016