Ark. Code Ann. § 26-57-244 (2020)
Possession of untaxed, unstamped products — Notice and prima facie evidence
History. Acts 1977, No. 546, § 26; A.S.A. 1947, § 84-4526; Acts 2007, No. 817, § 2; 2011, No. 836, § 8; 2019, No. 910, §§ 4149-4155; 2019, No. 1071, §§ 19, 20.
Amendments. The 2011 amendment made stylistic changes to (a), (d), (e), (f), (g), and (h); rewrote (i); and added (j) and (k).
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” throughout the section.
The 2019 amendment by No. 1071 added “Except as provided under § 26-57-243” in (a); deleted “cigarette and tobacco” preceding “permit” in (d); deleted “cigarette or tobacco” preceding “permit” in (e); in (f)(1), added “Except to the extent the tobacco products are exempt under § 26-57-243”, and deleted “or cigarettes” preceding “as levied”; and made a stylistic change.
Case Notes
Common Carriers.
Wisconsin resident who was trucking a load of cigarettes from Missouri to Texas via a direct route who made full disclosure at the port of entry that his cargo consisted of cigarettes was in interstate commerce and not subject to Arkansas cigarette tax. Pfeiffer v. State, 226 Ark. 825, 295 S.W.2d 365 (1956) (decision under prior law).
Prima Facie Evidence.
Absence of proper stamps from tobacco products raised a presumption of nonpayment of the tax. Gates v. Hughson, 186 Ark. 348, 53 S.W.2d 581 (1932) (decision under prior law).
In an action for tax and penalties on unstamped cigarettes, the state needed to show only possession as the absence of stamps made a prima facie showing casting on the defendant the law's contemplated burden. Thompson v. Holmes, 222 Ark. 233, 258 S.W.2d 236 (1953), decision under prior law).