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Arkansas Code Title 3. Alcoholic Beverages § 3-4-501. Fees and taxes--Due date

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

(a) All license taxes provided and levies under this act shall be due and payable on the tenth day of each month succeeding the time when the act is done requiring the license.

(b) It shall be the duty of the person required to pay the license to make a report giving the facts in such form and substance as the Director of the Alcoholic Beverage Control Division shall by rule require. All payments therefor shall be made to the Secretary of the Department of Finance and Administration, payable to the Treasurer of State, and all permit fees shall likewise be made to the secretary and payable to the Treasurer of State.

(c)(1) Except for grocery store wine permit fees under § 3-5-1802, all permits or license fees or taxes, penalties, fines, and costs received by the secretary under the provisions of this act shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund.

(2) The Treasurer of State shall allocate and transfer the amounts to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, § 19-5-101 et seq.

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Cite this article: FindLaw.com - Arkansas Code Title 3. Alcoholic Beverages § 3-4-501. Fees and taxes--Due date - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-3-alcoholic-beverages/ar-code-sect-3-4-501/

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