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Arkansas Code Annotated

Ark. Code Ann. § 4-75-706 (2020)

Director of Arkansas Tobacco Control — Powers and duties

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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    1. The Director of Arkansas Tobacco Control may prescribe, adopt, and enforce rules relating to the administration and enforcement of this subchapter.
      1. The director may undertake and make or cause to be made one (1) or more cost surveys for the state or a trading area as he or she shall define, and when the cost survey is made by or approved by the director, it is permissible to use the cost survey as provided in § 4-75-711(b).
      2. The director may also investigate price fixing.
    3. The director may revoke or suspend the permit issued under this subchapter of any person who refuses or neglects to comply with this subchapter or any rule of the director prescribed under this subchapter.
  2. Whenever any person fails to comply with this subchapter or any rule of the director promulgated under this subchapter, the Arkansas Tobacco Control Board, upon a hearing, after giving the person ten (10) days' notice in writing specifying the time and place of the hearing and requiring the person to show cause why his or her permit should not be revoked, may revoke or suspend the permit held by the person.
  3. Any ruling, order, or decision of the board shall be subject to review, as provided by law, in the Pulaski County Circuit Court or any court of competent jurisdiction in the county in which the person affected resides or does business.

History. Acts 1951, No. 101, § 12; A.S.A. 1947, § 70-612; Acts 1999, No. 1237, § 2; 2009, No. 785, § 2; 2019, No. 1071, § 2.

Amendments. The 2009 amendment substituted “Director of Arkansas Tobacco Control” for “Director of the Arkansas Tobacco Control Board” in (a)(1); and deleted “and regulations” following “rules” or variant in (a)(1) and (b).

The 2019 amendment substituted “may” for “shall” in (a)(1); in (a)(2)(A), substituted “may” for “is empowered to and may from time to time”; substituted “may also” for “is also empowered to” in (a)(2)(B); substituted “permit” for “license” in (a)(3), and twice in (b); substituted “Arkansas Tobacco Control Board” for “director” in (b); in (c), substituted “board” for “director”, inserted “Pulaski County Circuit Court or”, and added “or does business”; and made stylistic changes.

Case Notes

Costs.

Finding against a cigarette wholesaler with regard to the cost of doing business was improper in part where the Arkansas Tobacco Control Board's regulation did not fall within the Unfair Cigarette Sales Act's provision, thus, the four percent cost of doing business was improper; however, the two percent presumptive cost of doing business would then govern, thereby triggering the other valid remaining provisions of the regulation. McLane Co. v. Davis, 353 Ark. 539, 110 S.W.3d 251 (2003).

Cited: McLane Co. v. Weiss, 332 Ark. 284, 965 S.W.2d 109 (1998).

Notes of Decisions
Cited in 2 cases, 1998–2003 · leading case: McLane Co. v. Davis, 110 S.W.3d 251 (Ark. 2003).
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McLane Co. v. Davis, 110 S.W.3d 251 (Ark. 2003). · cites it 20× “The majority seems to state that the cost surveys mentioned in § 4-75-706 are the vehicle by which the Board may change the Act's presumptive cost; but that, in this case, the Board failed to follow the required procedures to do so.”
McLane Co. v. Weiss, 965 S.W.2d 109 (Ark. 1998). · cites it 2× “§ 4-75-706. Under this authority, the Director promulgated Miscellaneous Tax Regulations 1988-2, which provides that a wholesaler’s cost of doing business is presumed to be four percent, not the two percent set out in the Act, and the regulation stated the four percent cost of…”
Ark. Code Ann. § 4-75-706(a): 1 case
McLane Co. v. Davis, 110 S.W.3d 251 (Ark. 2003). “The majority seems to state that the cost surveys mentioned in § 4-75-706 are the vehicle by which the Board may change the Act's presumptive cost; but that, in this case, the Board failed to follow the required procedures to do so.”
Ark. Code Ann. § 4-75-706(a)(1): 1 case
McLane Co. v. Davis, 110 S.W.3d 251 (Ark. 2003). “The majority seems to state that the cost surveys mentioned in § 4-75-706 are the vehicle by which the Board may change the Act's presumptive cost; but that, in this case, the Board failed to follow the required procedures to do so.”
Ark. Code Ann. § 4-75-706(a)(2): 1 case
McLane Co. v. Weiss, 965 S.W.2d 109 (Ark. 1998). “§ 4-75-706. Under this authority, the Director promulgated Miscellaneous Tax Regulations 1988-2, which provides that a wholesaler’s cost of doing business is presumed to be four percent, not the two percent set out in the Act, and the regulation stated the four percent cost of…”
Ark. Code Ann. § 4-75-706(a)(2)(A): 1 case
McLane Co. v. Davis, 110 S.W.3d 251 (Ark. 2003). “The majority seems to state that the cost surveys mentioned in § 4-75-706 are the vehicle by which the Board may change the Act's presumptive cost; but that, in this case, the Board failed to follow the required procedures to do so.”
Ark. Code Ann. § 4-75-706(a)(l): 1 case
McLane Co. v. Davis, 110 S.W.3d 251 (Ark. 2003). “The majority seems to state that the cost surveys mentioned in § 4-75-706 are the vehicle by which the Board may change the Act's presumptive cost; but that, in this case, the Board failed to follow the required procedures to do so.”
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