Arkansas Code Title 26. Taxation § 26-57-804. Additional tax on cigarettes

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208, 26-57-802, 26-57-803, and 26-57-1101, there is levied an additional tax of twelve dollars and fifty cents ($12.50) per one thousand (1,000) cigarettes sold in the state.

(b) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 shall apply to this section.

(c) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.

(d) The Secretary of the Department of Finance and Administration shall pay the commission authorized by § 26-57-236 with respect to the tax levied by this section.

(e) The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections.

(f) As provided in § 26-57-244, the secretary may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.