Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-303
Business location
Official textcodeofarrules.arkansas.gov
# (a)
Each applicant must attach copies of the lease, rental, or ownership agreement of all offices and/or warehouses and a photo of all buildings to be used for the storage of inventory or files.
# (b)
No building may be used to store inventory or files which contains personal living quarters which is accessible from the area proposed to be used as a building location.
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