Code of Arkansas Rules Title 26 — Taxation
26 CAR § 200-601
Permits to expire on June 30
Official textcodeofarrules.arkansas.gov
# (a)
All permits and licenses shall expire on June 30 of each year.
# (b)
Only those applications received by this deadline shall be considered timely.
# (c)
The responsibility of timely renewal is placed entirely upon the permit holder, and shall not be transferred to any employee, firm, agent, or other third party, including the postal service.
# (d)
All permit holders who desire to retain their permits must apply for renewal on the forms provided by the Arkansas Tobacco Control Board.
Source: view the official text
In this chapter (40 sections)
- 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
- 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…