Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-1603
Form of advisory opinions
# (a)
Advisory opinions shall set forth the facts upon which the opinion is based, and shall address only whether an intended, future course of conduct violates any law or rule within the jurisdiction of the Arkansas Tobacco Control Board.
# (b)
The opinion shall interpret the applicable law or rule as applied to the facts presented and shall not address the legality of any past or present conduct.
# (c)
The identity of the requesting person shall be disclosed in the opinion.
# (d)
# (1)
If the individual facts and circumstances provided are insufficient in detail to enable the board to render an advisory opinion, the board shall request supplementary information from the requesting individual to enable the board to render such opinion.
# (2)
If such supplementary information is still insufficient or is not provided, the board shall so state and shall not render an advisory opinion based upon what it considers to be insufficient detail.
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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