Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-301
Detailed information to be provided
(a) Any application for a wholesale permit must be accompanied by a sworn affidavit showing whether the business is owned by an individual, partnership, corporation, or other entity.
(b)(1) The application shall state:
(A) The name, age, and address of the applicant, if an individual;
(B) The name, age, and address of each partner, if the applicant is a partnership; and
(C) The name, age, and address of each member of the board of directors or other governing body and each officer and the managing agent, if the applicant is:
(i) A partnership;
(ii) A corporation; or
(iii) An association.
(2) In addition, the application shall state the name and address of each person financially interested in the permitted business for which application is made, together with the nature of such interests, but if such applicant is a corporation, the applicant shall set forth only the name or names and address or addresses of all stockholders holding more than five percent (5%) interest in the permitted business.
(3) In addition, the same information may be required by the Director of Arkansas Tobacco Control of any manager, director, officer, or member retained by or having interests in the business.
(4) The application shall further provide a telephone number which must be listed in the name of the business seeking the application.
Source: view the official text
In this chapter (40 sections)
- 200-101 · Meeting of board
- 200-102 · Quorum
- 200-201 · Permit necessary for sale of cigarettes or other tobacco…
- 200-202 · Permit needed for each capacity
- 200-203 · Current address
- 200-204 · Forms for applications
- 200-205 · Application to be complete
- 200-206 · Replacement notice or transfer forms
- 200-207 · Posting of permits
- 200-208 · Records to be provided
- 200-209 · Definition of invoice
- 200-301 · Detailed information to be provided
- 200-302 · Wholesaler-in-fact
- 200-303 · Business location
- 200-304 · Price list to be kept
- 200-305 · Proof of financial responsibility
- 200-306 · Change in ownership
- 200-307 · Publication of application — New application
- 200-401 · Server awareness forms
- 200-402 · Prohibition on loose cigarette sales
- 200-403 · Online cigar sales
- 200-404 · Permit required
- 200-405 · Requirements for accepting order for delivery sale
- 200-406 · Requirements for shipping a delivery sale
- 200-407 · Common carriers
- 200-408 · Civil penalties
- 200-409 · Collection of taxes
- 200-501 · Written objections to be made
- 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