{"data":{"id":"us-ar/ark.-code-ann.-26-57-1101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-57-1101","heading":"Additional tax - Cigarettes","body":"(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802 , there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state.\n\n(b) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.","path":["AR Code","Title 26","Chapter 57","Subchapter 11"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"81861a3dd6b6cd4066109969ed112e1f8016964d167cb9627bd9a72b4455badd","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-57-1005","next":"us-ar/ark.-code-ann.-26-57-1102"},"notice":"GroundRules: Original legal text. Not legal advice."}