Code of Arkansas Rules Title 26 — Taxation
26 CAR § 163-101
Purpose
Official textcodeofarrules.arkansas.gov
# (a)
This part is promulgated to implement and clarify the process by which tobacco product manufacturers that do not participate in the Master Settlement Agreement must calculate and deposit an annual payment into an escrow account for the State of Arkansas.
# (b)
Acts 1999, No. 1165, was enacted to ensure that manufacturers whose cigarettes are sold in Arkansas, but that have not entered into the Master Settlement Agreement, are financially capable of fulfilling their economic obligations, if any, to Arkansas and its citizens arising from smoking-related illnesses.
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In this chapter (3 sections)
- 163-101 · Purpose
- 163-102 · Definitions
- 163-103 · General information