§ 3-7-501. Rules generally
(a) The Secretary of the Department of Finance and Administration is authorized and directed to adopt and issue rules to protect the revenues of this state by prescribing a reporting method for paying and collecting the tax on wines. (b) Rules shall provide a method of tax credit for wines sold to United States military […]
§ 3-7-502. Reports and payment
The rules shall require reports to be filed with the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month following the month in which the wholesaler or importer of wines shall obtain delivery of wines from the supplier. The tax due shall accompany this report.
§ 3-7-504. Penalties for noncompliance
(a) If any licensee or permittee shall fail to file the report and pay the taxes required by § 3-7-502 within the time provided herein, a penalty of five percent (5%) shall be added to the tax. (b) If the delinquency continues for more than thirty (30) days, the licensee or permittee shall be subject […]
§ 3-7-505. Joint enforcement
The Secretary of the Department of Finance and Administration and the Alcoholic Beverage Control Division or its successor agency shall jointly enforce the provisions of this subchapter.
§ 3-7-506. Native wines
(a) All producers and manufacturers of native Arkansas wine shall report monthly on all sales made in Arkansas to Arkansas wholesalers, retailers, or consumers and shall remit the gallonage tax provided by law with the report. However, wine manufactured in Arkansas for export from the state shall not be subject to the gallonage tax upon […]
§ 3-7-303. Records — Penalties
(a) Each wholesale distributor and importer of spirituous liquors required to file a return shall keep such complete and accurate books, papers, invoices, and other records as may be necessary to substantiate the accuracy of his or her report and the amount of excise tax due and shall retain the records for not less than […]
§ 3-7-304. Delinquent tax penalties
(a) If the excise tax due the State of Arkansas is not paid when due by the wholesale distributor or importer of spirituous liquors responsible therefor, there shall be added to the amount of the tax a penalty on unpaid excise tax equivalent to five percent (5%) thereof. (b) If the delinquency continues for more […]
§ 3-7-306. Right to contract
To strengthen enforcement of this subchapter, the wholesalers, importers, manufacturers, and suppliers to whom this subchapter is applicable shall have the right to contract with each other to provide a distribution system best adapted, under proper rules, to ensure payment of the taxes provided by law and to minimize the possibility of tax loss to […]
§ 3-7-111. Additional taxes
(a) (1) In addition to all other fees and taxes now imposed by law, there are levied and shall be collected the following additional fees and taxes: (A) An additional tax of five cents (5¢) per case on each case of native wine produced and sold in this state, including light wines, wine coolers, and […]
§ 3-7-307. Rules — Sales to the military
The Secretary of the Department of Finance and Administration shall continue the present, and if necessary promulgate additional rules to relieve wholesale distributors and importers from the liability of paying the excise tax levied and imposed on beverages covered by this subchapter which are sold to agencies of the United States Armed Forces.