Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-1601
Issuance of advisory opinions
# (a)
To the extent any wholesaler or retailer has questions concerning the price at which the wholesaler or retailer may legally sell cigarettes under the Unfair Cigarette Sales Act, Arkansas Code § 4-75-701 et seq., or whether an act constitutes an unlawful rebate or an unlawful concession, the wholesaler or retailer may submit a written request to the Director of Arkansas Tobacco Control for an advisory opinion.
# (b)
The written request should include a recitation of all facts relevant to the subject matter of the inquiry.
# (c)
The director shall present the written request to the Arkansas Tobacco Control Board within forty-five (45) days of receipt thereof, unless good cause requires a longer period, along with the director’s proposed response to the request.
# (d)
The board shall approve, modify, or reject the director’s proposed response within thirty (30) days of receipt thereof from the director, unless good cause requires a longer period.
# (e)
The board may also issue advisory opinions on its own initiative if it determines that the subject of the opinion is of such public concern that an advisory opinion would benefit the public.
# (f)
Neither the director nor the staff of the board shall provide oral or written advisory opinions concerning the price at which the wholesaler or retailer may legally sell cigarettes under the Unfair Cigarette Sales Act, Arkansas Code § 4-75-701 et seq., or whether an act constitutes an unlawful rebate or an unlawful concession in any manner other than that authorized by this part.
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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