Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 57 - State Privilege Taxes > Subchapter 13 - Enforcement Enhancements > § 26-57-1301 - Findings and purpose.

§ 26-57-1301 - Findings and purpose.

26-57-1301. Findings and purpose.

The General Assembly finds that:

(1) Violations of 26-57-260 and 26-57-261 threaten the integrity of the tobacco Master Settlement Agreement, the fiscal soundness of the state, and the public health; and

(2) Enacting procedural enhancements will help prevent violations and aid the enforcement of 26-57-260 and 26-57-261 and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the state, and the public health.