Ark. Code Ann. § 26-57-1105: Applicability
Where this section sits in the code
- AR Code
- Title 26
- Chapter 57
- Subchapter 11
The tax levied in §§ 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997, and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.
Collected 2026-09-14T18:32:41Z. Source file · JSON