Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 57 - State Privilege Taxes > Subchapter 11 - Tax on Tobacco Products to Fund Breast Cancer Control and Research > § 26-57-1105 - Applicability.

§ 26-57-1105 - Applicability.

26-57-1105. Applicability.

The tax levied in 26-57-1101 and 26-57-1102 shall be in effect on and after July 1, 1997 and shall apply to any inventory or stocks of cigarettes or tobacco products held by a wholesaler or retailer on that date.