Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-1202
Information to be given to the board — Timeliness of information
(a) In order for the Arkansas Tobacco Control to comply with notice requirements of Arkansas law, alleged violations of Arkansas Code § 5-27-227 reported to the Arkansas Tobacco Control must contain, at a minimum, the following:
(1) The date and time of the alleged violation; and
(2) Either the name of the person making such alleged sale or information reasonably necessary to determine the location in the store of the person allegedly making the sale.
(b)(1) Such information should include, where appropriate:
(A) The cash register number;
(B) Physical location of the sale in the store; and
(C) If possible, the lane or aisle number.
(2) If a cash register receipt was given for the sale, it should be included with the information.
(c)(1) Notice of the alleged violation must be given to the alleged violator within ten (10) days of the alleged event.
(2) Therefore, information as to an alleged violation should be given to the Arkansas Tobacco Control Board as soon as possible.
Source: view the official text
In this chapter (40 sections)
- 200-502 · Public hearing to be held after receipt of three objections
- 200-503 · Applicant to publish notice of hearing
- 200-601 · Permits to expire on June 30
- 200-602 · Expired permit
- 200-701 · Cash not accepted for payment of fees or permits
- 200-702 · No payments accepted by agents
- 200-703 · Permit fee schedule
- 200-801 · Location of vending machines
- 200-802 · List of locations of vending machines upon issuance or renewal
- 200-803 · Proof of bond
- 200-901 · Definitions
- 200-902 · Unlawful rebate
- 200-903 · Lawful rebate
- 200-904 · Unlawful retailer inducement
- 200-905 · Penalties for failure to comply
- 200-1001 · Determination of need for hearing
- 200-1002 · Arkansas Administrative Procedure Act
- 200-1003 · Notice of hearing
- 200-1101 · Grounds for board action
- 200-1201 · Offenses by nonpermittee
- 200-1202 · Information to be given to the board — Timeliness of…
- 200-1203 · Training of individuals or groups conducting compliance…
- 200-1301 · Maintaining adequate funding
- 200-1302 · Charge for rule book
- 200-1303 · Charge for copies made
- 200-1401 · Due date for payment of fines (accepted offers of settlement)
- 200-1402 · Due date for payment of fines (hearings or defaults)
- 200-1403 · Penalty for nonpayment (permit holders)
- 200-1404 · Penalty for nonpayment (nonpermit holders)
- 200-1501 · Wholesalers’ cost of doing business
- 200-1502 · Retailers’ cost of doing business
- 200-1503 · Coupons and manufacturer promotional allowances
- 200-1601 · Issuance of advisory opinions
- 200-1602 · Advisory opinions approved by the board
- 200-1603 · Form of advisory opinions
- 200-1604 · Records
- 200-1605 · Effect of opinions
- 200-1701 · Tobacco forfeiture
- 200-1702 · Savings clause
- 200-1703 · Modification of rules