26-57-230
Common carriers.
(a) Common carriers transporting tobacco products, vapor products,
alternative nicotine products, or e-liquid products may be required by
the Director of the Department of Finance and Administration or the Director
of Arkansas Tobacco Control to give a statement of all consignments of
tobacco products, vapor products, alternative nicotine products, or e-liquid
products showing date, point of origin, point of delivery, and to whom
delivered.
(b) All common carriers shall permit their records relating to shipment
or receipt of tobacco products, vapor products, alternative nicotine products,
or e-liquid products to be examined by the Director of the Department
of Finance and Administration, the Director of Arkansas Tobacco Control,
or their agents.
(c) A person who fails or refuses to give the statement, reports,
or invoices required by this section or who refuses to permit the Director
of the Department of Finance and Administration or the Director of Arkansas
Tobacco Control to examine the person's records is guilty of a Class C
misdemeanor
Some of Our Clients Say...
-
I need help keeping my license!
-
I don't know if I'm paying the right taxes!
-
I need help with a refund on my taxes!
-
I have questions about the tax laws for tobacco!
-
I have a tobacco tax audit!
-
I want to apply for state tobacco licenses!
