Ark. Code Ann. § 16-105-208: Hearings for temporary and permanent injunction - Procedures

(a) Upon the trial of all causes pursuant to this subchapter, evidence of the general reputation of the building or place where the public nuisance is alleged to exist shall be admissible for the purpose of proving or tending to prove the existence of the public nuisance. (b) (1) The fact that the defendant has paid the internal revenue special tax as a retail liquor dealer or is in possession of an internal revenue tax stamp as a retail liquor dealer shall be prima facie evidence of sales of intoxicating liquors by the defendant during the time for which he or she has paid the internal revenue special tax. (2) Copies of the records of the office of the Internal Revenue Service showing that the defendant has paid the internal revenue special tax shall be admissible in evidence in the proceeding when the copies are certified to be full, true, and complete by the district internal revenue collector. Acts 1915, No. 109, § 5; C. & M. Dig., § 6200; Pope's Dig., § 10922; A.S.A. 1947, § 34-105; Acts 2003, No. 1185, § 221.

(a) Upon the trial of all causes pursuant to this subchapter, evidence of the general reputation of the building or place where the public nuisance is alleged to exist shall be admissible for the purpose of proving or tending to prove the existence of the public nuisance.

(b) (1) The fact that the defendant has paid the internal revenue special tax as a retail liquor dealer or is in possession of an internal revenue tax stamp as a retail liquor dealer shall be prima facie evidence of sales of intoxicating liquors by the defendant during the time for which he or she has paid the internal revenue special tax. (2) Copies of the records of the office of the Internal Revenue Service showing that the defendant has paid the internal revenue special tax shall be admissible in evidence in the proceeding when the copies are certified to be full, true, and complete by the district internal revenue collector.

(1) The fact that the defendant has paid the internal revenue special tax as a retail liquor dealer or is in possession of an internal revenue tax stamp as a retail liquor dealer shall be prima facie evidence of sales of intoxicating liquors by the defendant during the time for which he or she has paid the internal revenue special tax.

(2) Copies of the records of the office of the Internal Revenue Service showing that the defendant has paid the internal revenue special tax shall be admissible in evidence in the proceeding when the copies are certified to be full, true, and complete by the district internal revenue collector.