{"data":{"id":"us-ar/ark.-code-ann.-26-57-229","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-57-229","heading":"Permit holder as wholesaler and retailer","body":"(a) (1) A person who is permitted as a wholesaler and as a retailer shall maintain separate wholesale and retail inventories and records. (2) Separate inventories are not required under subdivision (a)(1) of this section if: (A) Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or (B) Records clearly show that the excise tax has been paid on all other inventory of tobacco products. (b) (1) Every wholesaler who maintains a business as a retailer shall keep a record of his or her wholesale operations showing the number of stamps purchased, if any, and all purchases from whatever source, and all sales whether to himself or herself as retailer or to another. (2) This record is subject to inspection by the Department of Finance and Administration and the Arkansas Tobacco Control Board. (c) Records shall be kept on forms prescribed by the Secretary of the Department of Finance and Administration. (d) If a wholesaler refuses to keep the records required by or to comply with this section, the Director of Arkansas Tobacco Control may revoke all permits that have been issued to the wholesaler. Amended by Act 2019, No. 1071,§ 15, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4120, eff. 7/1/2019. Amended by Act 2013, No. 1273,§ 20, eff. 8/16/2013. Acts 1977, No. 546, § 20; A.S.A. 1947, § 84-4520; Acts 1997, No. 1337, § 18; 2009, No. 785, § 16.\n\n(a) (1) A person who is permitted as a wholesaler and as a retailer shall maintain separate wholesale and retail inventories and records. (2) Separate inventories are not required under subdivision (a)(1) of this section if: (A) Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or (B) Records clearly show that the excise tax has been paid on all other inventory of tobacco products.\n\n(1) A person who is permitted as a wholesaler and as a retailer shall maintain separate wholesale and retail inventories and records.\n\n(2) Separate inventories are not required under subdivision (a)(1) of this section if: (A) Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or (B) Records clearly show that the excise tax has been paid on all other inventory of tobacco products.\n\n(A) Stamps denoting payment of the excise tax on the wholesale and retail inventory of cigarettes are properly affixed to the cigarettes; or\n\n(B) Records clearly show that the excise tax has been paid on all other inventory of tobacco products.\n\n(b) (1) Every wholesaler who maintains a business as a retailer shall keep a record of his or her wholesale operations showing the number of stamps purchased, if any, and all purchases from whatever source, and all sales whether to himself or herself as retailer or to another. (2) This record is subject to inspection by the Department of Finance and Administration and the Arkansas Tobacco Control Board.\n\n(1) Every wholesaler who maintains a business as a retailer shall keep a record of his or her wholesale operations showing the number of stamps purchased, if any, and all purchases from whatever source, and all sales whether to himself or herself as retailer or to another.\n\n(2) This record is subject to inspection by the Department of Finance and Administration and the Arkansas Tobacco Control Board.\n\n(c) Records shall be kept on forms prescribed by the Secretary of the Department of Finance and Administration.\n\n(d) If a wholesaler refuses to keep the records required by or to comply with this section, the Director of Arkansas Tobacco Control may revoke all permits that have been issued to the wholesaler.","path":["AR Code","Title 26","Chapter 57","Subchapter 2"],"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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"7da85b08362626823c8d26a1d4bb060eb7ef39171acc878ce828083e9ec4dbee","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-57-228","next":"us-ar/ark.-code-ann.-26-57-230","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}