Arkansas Code Annotated

Ark. Code Ann. § 26-57-212 (2020)

Wholesalers and warehouses — Reports, payment of tax, and records

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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History. Acts 1977, No. 546, § 19; A.S.A. 1947, § 84-4519; Acts 1989, No. 893, § 1; 1997, No. 1337, §§ 6, 7; 1999, No. 1246, § 3; 2013, No. 1273, § 9; 2019, No. 910, §§ 4112-4114; 2019, No. 1071, § 12.

Amendments. The 2013 amendment substituted “Arkansas Tobacco Control” for “the board” throughout the section; deleted former designations (d)(1)(A) and (B) and (d)(2) through (f), and inserted present designation (e)(1)(A); in present (d)(1), deleted “Board” following “Arkansas Tobacco Control”, and, in present (d)(2), substituted “Arkansas Tobacco Control Board” for “board”; inserted “or agents” and “and agents” following “auditors” in present (d)(1) and (d)(2), respectively; and substituted “that shows” for “which shall show” following “transaction” in present (e)(2).

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 (a); and substituted “secretary” for “director” in (b)(3) and (c).

The 2019 amendment by No. 1071 substituted “and warehouses” for “warehousemen” in the section heading; deleted (a)(2) through (a)(4); redesignated (a)(1) as (a); substituted “permitted” for “licensed” in (a); inserted “vapor products, alternative nicotine products, or e-liquid products” in (a), (b)(1), (b)(2), and twice in (d)(1); inserted “required under subsection (a) of this section” in the introductory language of (b) and in (c); and rewrote (e).