Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-1701
Tobacco forfeiture
# (a)
For purposes of forfeiture tracking, each law enforcement agency seizing property pursuant to Arkansas Code § 26-57-247 shall be assigned a unique numeric identifier.
# (b)
Form ATC-C10 is hereby adopted as the standardized confiscation report form to be used by all law enforcement agencies when forfeitable property is confiscated pursuant to Arkansas Code § 26-57-247 as follows:
ARKANSAS TOBACCO CONTROL Report No. ____
CONFISCATION REPORT (assigned by ATC)
Date & Time of seizure:____ County of seizure:____ Name & Address of persons from whom the property was seized:
____
____
____ ____
Seizing Officer: ____
REASON OR BASIS FOR SEIZURE: (Check all applicable) VEHICLE (or other conveyances) used or intended for use to transport untaxed tobacco product.
MONEY furnished or intended to be furnished in exchange for untaxed tobacco product or profits and proceeds traceable to such exchange or found in close proximity to a forfeitable tobacco product or a forfeitable record of an importation of a tobacco product, or used to facilitate a criminal violation of the Tobacco Products Tax Act of 1977 or the Unfair Cigarette Sales Act.
FIREARMS furnished or intended to be furnished in exchange for a tobacco product in violation of the Tobacco Products Tax Act of 1977 OR explain other basis for seizure (e.g. stolen firearm, felon in possession, etc…):____
____
____ OTHER PROPERTY seized and basis for seizure:
____ DESCRIPTION AND ESTIMATED VALUE OF PROPERTY SEIZED:
(must contain serial and model numbers, if applicable, must contain odometer or hour meter if vehicle or equipment)
____
____
PROPERTY SEIZED WILL BE HELD AT THE FOLLOWING LOCATION(S).
____
The undersigned officer states that he/she is the “seizing officer” and that this report is true and complete.
____
Signature of seizing officer
The undersigned hereby states that he/she is the person(s) from whom the above property was seized and that his/her correct mailing address is given below.
____
Signature
Printed name & mailing address:
____
____
____
____
In the event that a party refuses to sign, the following must be completed:
The undersigned additional law enforcement officer hereby states that the party from whom the property was seized refused to sign this report and I hereby place my signature attesting to such refusal.
____
Signature of secondary officer
The undersigned agent hereby certifies that he has sent a copy of this report to the Prosecuting Attorney and has obtained and is maintaining a copy of this report that has been acknowledged as being received by:____ and further certifies that he has sent a copy of the foregoing to the Arkansas Tobacco Control Director on this ____day of ____, 20____.
____
Signature of seizing officer
The Prosecuting Attorney’s Office acknowledges receipt of a copy of the foregoing on this ____day of____, 20____.
(must be signed by the Prosecuting Attorney or deputy prosecuting attorney.)
____
Signature of PA
FORM ATC-C10 (8/2010)
# (c)
A report number for each seizure shall be assigned by Arkansas Tobacco Control and recorded on Form ATC-C10 that will be completed by the seizing law enforcement agency.
# (d)
The report number shall consist of the calendar year, the LEA numeric identifier, and the sequential confiscation number for that calendar year (e.g., 2010001001).
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