Ark. Code Ann. § 26-57-211 (2020)
Wholesaler to pay taxes — Reports and remittance of tax — Definition
History. Acts 1977, No. 546, § 8; A.S.A. 1947, § 84-4508; Acts 1993, No. 495, § 1; 1997, No. 434, § 7; 1997, No. 1337, § 5; 1999, No. 1246, § 2; 2009, No. 655, § 70; 2019, No. 910, §§ 4108-4111; 2019, No. 1071, § 11.
A.C.R.C. Notes. Former section 26-57-211, as amended by Acts 1997, No. 434, concerning the reports and remittance of tax by wholesalers, was repealed by Acts 2009, No. 655, § 69. The section was derived from the following sources: Acts 1977, No. 546, § 8; A.S.A. 1947, § 84-4508; Acts 1993, No. 495, § 1; 1997, No. 434, § 7.
Amendments. The 2009 amendment rewrote (a)(3) and (c)(1); substituted “without limitation” for “but is not limited to” in (e)(2)(B) and made minor stylistic changes throughout the section.
The 2019 amendment by No. 910 substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration” in (b)(1); and substituted “secretary” for “director” throughout the section.
The 2019 amendment by No. 1071 substituted “permitted” for “licensed” in (a)(1)(A), (a)(1)(B), and the introductory language of (a)(2)(A); substituted “permit” for “cigarette permit or retail tobacco permit or both” in (a)(2)(B); and added (a)(4).