Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-1203
Training of individuals or groups conducting compliance checks
Use of Arkansas Tobacco Control Board forms:
(1)(A) In order to ensure compliance with Arkansas law, all individuals or groups authorized to conduct compliance checks under Arkansas Code § 5-27-227(d)(5) (excluding individuals and groups authorized to conduct compliance checks pursuant to Arkansas Code § 5-27-227(d)(1) – (4)), shall be trained by an authorized agent of the board at a course or seminar approved by the board.
(B) The Director of Arkansas Tobacco Control shall, from time to time, as is necessary, schedule courses or seminars to instruct those groups or individuals interested in conducting compliance checks;
(2) All individuals or groups authorized to conduct compliance checks under Arkansas Code § 5-27-227(d)(5) (excluding individuals and groups authorized to conduct compliance checks pursuant to Arkansas Code § 5-27-227(d)(1) – (4)), shall use the forms approved by the board to compile and report information on compliance checks; and (3)(A) Notwithstanding any provision of this part, any retail permit holder is entitled to an affirmative defense, and no penalty will be imposed upon the retail permit holder if the retail permit holder can establish that, prior to the date of the violation, the retail permit holder or his or her agent or employee furnishing the tobacco in any form or cigarette papers reasonably had previously relied upon proof of age which identified the person receiving the tobacco in any form or cigarette papers as being eighteen (18) years of age or older.
(B) “Proof of age” means any document issued by a governmental agency containing a description of the person, such person's photograph, or both, and giving such person's date of birth and includes, without being limited to a:
(i) Passport;
(ii) Military identification card; or
(iii) Driver’s license.
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