Arkansas § 3-7-302 - Monthly report and payment.
Full text of Arkansas Arkansas Code of 1987 Annotated § 3-7-302 — Monthly report and payment., with citation guidance and answers to common questions.
§ 3-7-302. Monthly report and payment.
Each licensee responsible for the payment of excise tax shall file on or before the fifteenth day of each month a verified report on forms provided by the Secretary of the Department of Finance and Administration showing, for the preceding calendar month, the exact quantity of spirituous liquor: Constituting the beginning and ending inventory for the month; Shipped to him or her from outside this state and received by him or her in this state; Sold or disposed of by him or her in this state; Sold by him or her in this state to an agency of the United States Armed Forces, to which sale the excise tax is not applicable and for which the wholesaler would be entitled to credit for taxes previously paid; and Returned to the manufacturer, to which transfer the excise tax is not applicable and for which the wholesaler would be entitled to credit for taxes previously paid. The report on forms prescribed by the secretary shall also show the amount of excise tax payable after allowance for all proper deductions for all spirituous liquors received by him or her in this state and shall include such additional information as the secretary may require for the proper administration of this subchapter. Payment of the excise tax levied by law in the amount disclosed by the report shall accompany the report and shall be paid to the secretary.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 3-7-302
What does Arkansas Code of 1987 Annotated § 3-7-302 cover?
Section 3-7-302 ("Monthly report and payment.") 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 § 3-7-302?
A common citation format is "Arkansas Code of 1987 Annotated § 3-7-302" (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 § 3-7-302 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.