Arkansas Code Title 26. Taxation § 26-57-1406. Manufacturer and importer reports

(1) File a report on the form prescribed by the Attorney General; and

(2) Certify to the state that the report is complete and accurate.

(b)(1) The report required under subsection (a) of this section shall contain the total number of cigarettes sold by the manufacturer or importer in or into the state during the month.

(2) The following information shall be identified by name and number of cigarettes:

(3) A manufacturer's or importer's report under this section shall include cigarettes sold in or into the state through each sales entity affiliate, if any.

(1) In the case of a manufacturer or importer, the manufacturer or importer timely submits to the Attorney General the required reports with respect to cigarettes under the Prevent All Cigarette Trafficking Act of 2009, Pub. L. No. 111-154,  1 and certifies to the state that the reports are complete and accurate; or

(2) In the case of a wholesaler, the wholesaler timely submits the report required by § 26-57-265 to the Director of Arkansas Tobacco Control and the report separately lists the deliveries to retailers and other wholesalers in this state by cigarettes, roll-your-own, and other tobacco products.

(1) Is similar to the report required under this section; and

(2) Was filed by the manufacturer or importer in a state other than Arkansas.

(1) Submit the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed; or

(2) Submit to the United States Department of the Treasury a request or consent under 26 U.S.C. § 6103(c), as in effect on January 1, 2011, authorizing the United States Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the United States Customs and Border Protection, to disclose the manufacturer's or importer's federal returns to the Attorney General within sixty (60) days after the close of the quarter in which the returns were filed.