§ 3-6-101. Title

This chapter shall be known and may be cited as the “Native Brandy Law”.

§ 3-6-102. Manufacture and sale authorized

It shall be lawful for any person under the terms and provisions hereof to manufacture and to sell within the State of Arkansas, and to export without the state, brandy, cordials, or other distillates, or their components, which are made from agricultural or horticultural products such as peaches, apples, cherries, plums, grapes, boysenberries, blackberries, and […]

§ 3-6-103. Administration by Alcoholic Beverage Control Division

The Alcoholic Beverage Control Division or its successor shall have the right to regulate the manufacture and sale of the products authorized in § 3-6-102 and shall make reasonable rules governing the manufacture and sale thereof. Except as otherwise specifically provided in this chapter, all other laws now in effect governing the manufacture and sale […]

§ 3-6-104. Permits

(a) Upon application by any qualified person, the Alcoholic Beverage Control Division or any successor thereof performing its functions as now defined by law shall issue to the person a manufacturer’s permit which shall authorize and permit the person to manufacture and sell, under the terms and provisions hereof, brandy, cordials, or other distillates or […]

§ 3-6-105. Tax on sales

(a) The holder of a permit shall pay a tax of one dollar ($1.00) per gallon, payable and collectible in the manner as in the case of other taxes on intoxicating liquors now provided on all of the products sold for consumption within the State of Arkansas to the holders of wholesale or retail liquor […]

§ 3-6-106. Collection of fees and taxes

(a) The permit fees and the tax herein provided shall be collected in the same manner as all other liquor taxes and under such reasonable rules as the Secretary of the Department of Finance and Administration or his or her successor may provide. (b) The permit fees and taxes shall be deposited into the State […]