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Arkansas Code Title 26. Taxation § 26-57-214. Registration and permitting required before doing business

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(a)?A person shall not deal with, deliver or cause to be delivered to a retailer or consumer, or otherwise do business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first registering with the Director of Arkansas Tobacco Control and obtaining a permit for that purpose.

(b)?All permits shall be issued by the director.

(c)?A manufacturer, wholesaler, vendor, or retailer who intends to sell tobacco products, vapor products, alternative nicotine products, or e-liquid products at or from one (1) or more places of business owned, rented, or leased by it shall obtain a separate permit for each place of business.

(d)(1)?A person permitted as a wholesaler shall not operate as a retailer unless a retailer's permit is first secured.

(2)?A person permitted as a retailer shall not operate as a wholesaler unless a wholesaler's permit is first secured.

A written finding of presumed death made by an employee of the United States authorized to make such finding pursuant to the Federal Missing Persons Act (56 Stats. 143, 1092, and P.L. 408, Ch. 371, 2d Sess. 78th Cong.; ?50 U.S.C. App. 1001-1016), as enacted or as heretofore or hereafter amended, shall be received in any court, office, or other place in this state as evidence of the death of the person therein found to be dead and of the date, circumstances, and place of his disappearance.

Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-57-214. Registration and permitting required before doing business - last updated January 01, 2020 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-57-214.html


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