{"data":{"id":"us-ar/ark.-code-ann.-26-57-804","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-57-804","heading":"Additional tax of twelve dollars and fifty cents on cigarettes","body":"(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 , 26-57-802 , 26-57-803 , and 26-57-1101 , there is levied an additional tax of twelve dollars and fifty cents ($12.50) per one thousand (1,000) cigarettes sold in the state.\n\n(b) The exemptions and waivers allowed under §§ 26-57-209 and 26-57-210 [repealed] shall apply to this section.\n\n(c) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.\n\n(d) The Secretary of the Department of Finance and Administration shall pay the commission authorized by § 26-57-236 with respect to the tax levied by this section.\n\n(e) The revenue derived from the additional tax imposed by this section shall be credited to the General Revenue Fund Account of the State Apportionment Fund, there to be distributed with the other gross general revenue collections.\n\n(f) As provided in § 26-57-244 , the secretary may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.","path":["AR Code","Title 26","Chapter 57","Subchapter 8"],"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":"30c82765695121f039d116a6d04283480464ca92c25266824e3885ff1bcbe1e0","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-57-803","next":"us-ar/ark.-code-ann.-26-57-805","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."}