Chapter

Excise Taxes

Ark. Code Ann. § 3-7-101— Purpose
Ark. Code Ann. § 3-7-102— Definition
Ark. Code Ann. § 3-7-103— Penalty — Revocation
Ark. Code Ann. § 3-7-104— Rate of tax
Ark. Code Ann. § 3-7-105— Malt liquor tax — Reporting and payments
Ark. Code Ann. § 3-7-106— Shipping permits
Ark. Code Ann. § 3-7-107— Enforcement of rules
Ark. Code Ann. § 3-7-108— Disposition of funds
Ark. Code Ann. § 3-7-109— Delinquent taxes
Ark. Code Ann. § 3-7-110— Wrongful tax collections
Ark. Code Ann. § 3-7-111— Additional taxes
Ark. Code Ann. § 3-7-112— Methods of identifying imported liquors
Ark. Code Ann. § 3-7-113— Distillers and wholesalers — Records
Ark. Code Ann. § 3-7-114— Wholesalers and retailers — Obtaining liquor illegally — Nonpayment of taxes
Ark. Code Ann. § 3-7-115— Sacramental wine
Ark. Code Ann. § 3-7-116— Tax rebate for qualified manufacturers — Definitions
Ark. Code Ann. § 3-7-201— Tax imposed — Collection
Ark. Code Ann. § 3-7-202— Lien — Procedure for obtaining
Ark. Code Ann. § 3-7-203— Lien — Execution
Ark. Code Ann. § 3-7-204— Alternative remedies
Ark. Code Ann. § 3-7-205— Disposition of funds
Ark. Code Ann. § 3-7-301— Due date
Ark. Code Ann. § 3-7-302— Monthly report and payment
Ark. Code Ann. § 3-7-303— Records — Penalties
Ark. Code Ann. § 3-7-304— Delinquent tax penalties
Ark. Code Ann. § 3-7-305— [Repealed.]
Ark. Code Ann. § 3-7-306— Right to contract
Ark. Code Ann. § 3-7-307— Rules — Sales to the military
Ark. Code Ann. § 3-7-401— Reports and payments
Ark. Code Ann. § 3-7-402— [Repealed.]
Ark. Code Ann. § 3-7-403— Penalty for noncompliance
Ark. Code Ann. § 3-7-404— Rules
Ark. Code Ann. § 3-7-501— Rules generally
Ark. Code Ann. § 3-7-502— Reports and payment
Ark. Code Ann. § 3-7-503— [Repealed.]
Ark. Code Ann. § 3-7-504— Penalties for noncompliance
Ark. Code Ann. § 3-7-505— Joint enforcement
Ark. Code Ann. § 3-7-506— Native wines