When cigarettes to which stamps have been affixed are unsold and are returned by the retailer or the wholesaler who paid tax on them to the wholesaler or manufacturer from whom they were originally purchased, refund of the tax paid on the cigarettes may be made in the manner prescribed by the Secretary of the Department of Finance and Administration.
Ark. Code Ann. § 26-57-238
Cigarette stamps — Refund on unsold, returned cigarettes
Acts 1977, No. 546, § 16; A.S.A. 1947, § 84-4516; Acts 1997, No. 1337, § 19; 2019, No. 910, § 4148.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.