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006.05.518. Rule 2015-2 Mandatory Electronic Reporting by Tobacco Wholesalers

AR ADC 006.05.518Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 518. Mandatory Electronic Reporting by Tobacco Wholesalers
Ark. Admin. Code 006.05.518
006.05.518. Rule 2015-2 Mandatory Electronic Reporting by Tobacco Wholesalers
The Director of the Arkansas Department of Finance and Administration, pursuant to his authority under Ark. Code Ann. §§ 19-1-208, 25-8-102(a). 25-15-201 et seq., 26-18-301, 26-57-206. 26-57-236(c), and 26-57-1307(d), does hereby issue the following regulation:
The Arkansas Department of Finance and Administration (“DFA” hereafter) shall provide at no monthly charge an electronic system for all tobacco wholesalers to utilize in order to file all required monthly reports and schedules with the DFA. For purposes of this regulation, “tobacco wholesaler” includes without limitation all persons and entities as defined by Ark. Code Ann. §§ 26-57-203(35) and 26-57-1302(k).
All tobacco wholesalers shall, on a monthly basis, accurately and timely file with the DFA any and all required returns, reports and schedules through the electronic system developed by the DFA as provided for by this regulation, and shall not remit any required returns, reports or schedules on paper form.
The effective date of this regulation shall be January 1, 2016 and all times thereafter and shall apply to returns due for the January 2016 period and following.

Credits

Adopted Nov. 27, 2015.
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.518, AR ADC 006.05.518
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