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Arkansas Code Title 26. Taxation § 26-57-237. Sale of cigarette stamps

Current as of March 28, 2024 | Updated by Findlaw Staff

(a) The Secretary of the Department of Finance and Administration or the secretary's stamp deputy may sell or deliver cigarette stamps only to licensed wholesalers.

(b) No person shall have in his or her possession any cigarette stamps except such as have been issued in the regular way in the manner provided for in this subchapter.

(c)(1) Any cigarette or tobacco products wholesaler or any other person required by law to affix cigarette tax stamps to cigarettes sold or offered for sale in this state shall have the option to receive the stamps directly from the secretary or to request that the stamps be shipped to the person in a manner to be selected by the secretary.

(2) When the stamps are shipped to the wholesaler or other person, the shipping and insurance cost shall be borne by the wholesaler. The wholesaler or other person to whom the stamps are shipped shall be liable for payment of the stamps only upon actual receipt thereof.

(3) The receipt of tax stamps by a cigarette or tobacco products wholesaler or other person to whom the stamps are shipped shall be evidenced by a written receipt signed by the person to whom the stamps are shipped or a person designated by him or her.

(4) A wholesaler or other person who chooses a method of shipment other than the method selected by the secretary shall pay the secretary for the stamps prior to shipment.

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Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-57-237. Sale of cigarette stamps - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-57-237/

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