Arkansas § 3-7-401 - Reports and payments.
Full text of Arkansas Arkansas Code of 1987 Annotated § 3-7-401 — Reports and payments., with citation guidance and answers to common questions.
§ 3-7-401. Reports and payments.
The Director of the Alcoholic Beverage Control Division is authorized and directed to adopt and issue rules to protect the revenue of this state, prescribing a reporting method for paying and collecting the excise tax on beer. The rules shall require the reports to be filed with the Alcoholic Beverage Control Division on or before the fifteenth day of the month following the month in which the wholesaler acquired possession of or title to the beer. The reports required by the rules shall be in lieu of those provisions of § 3-7-106 relating to the necessity to obtain transportation permits for beer. The reporting method and payment thereunder, within the time prescribed by this section and in the manner prescribed by the director, shall constitute a compliance as to sale, purchase, import, warehousing, transporting, and handling of beer, the transportation of beer in this state, and the obtaining of a permit prior to the transportation of beer into this state pursuant to § 3-7-106.
Frequently Asked Questions About Arkansas § 3-7-401
What does Arkansas Code of 1987 Annotated § 3-7-401 cover?
Section 3-7-401 ("Reports and payments.") 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 § 3-7-401?
A common citation format is "Arkansas Code of 1987 Annotated § 3-7-401" (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 § 3-7-401 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.