Arkansas Code Title 26. Taxation § 26-57-238. Cigarette stamps--Refund on unsold, returned cigarettes

When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner prescribed by the Secretary of the Department of Finance and Administration.