Arkansas § 3-5-603 - Bottling — Tax.
Full text of Arkansas Arkansas Code of 1987 Annotated § 3-5-603 — Bottling — Tax., with citation guidance and answers to common questions.
§ 3-5-603. Bottling — Tax.
In order to enable Arkansas wineries which produce native wines to sell their products to interstate and intrastate passenger airline companies and to passenger railroads in containers for their convenience and use, the Alcoholic Beverage Control Board is authorized to promulgate rules to permit the bottling of wines produced by wineries in this state in two-fifths (2/5) of a pint or split size wine containers, or other nearest metric size practicable when the metric system of measurement is phased into operation in this country, for sale to airlines and passenger railroads for sale for consumption thereon. The rules may also authorize the packaging of wines produced in two-fifths (2/5) of a pint or split size containers in the form of cluster sampler packages for sale in package form under such rules as the board shall determine, for sale in this state or for export sale in other states. The Department of Finance and Administration is authorized to collect the necessary taxes in the same manner as now prescribed by law on the twentieth day of the month, on sales in Arkansas for the month preceding, on wines bottled and packaged under subsections (a) and (b) of this section, which are sold in Arkansas.
Frequently Asked Questions About Arkansas § 3-5-603
What does Arkansas Code of 1987 Annotated § 3-5-603 cover?
Section 3-5-603 ("Bottling — Tax.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 3-5-603?
A common citation format is "Arkansas Code of 1987 Annotated § 3-5-603" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 3-5-603 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.