§ 26-57-213 - Invoices.
26-57-213. Invoices.
(a) The tax shall be set out and identified on each invoice or statement as the "Arkansas Cigarette or Tobacco Products Excise Tax" as a separate billing or item.
(b) Copies of all invoices for the purchase or sale of any tobacco products shall be retained by each manufacturer, wholesaler, vendor, and retailer for a period of three (3) years, subject to examination by the Director of the Department of Finance and Administration and the Director of Arkansas Tobacco Control or their authorized agents upon demand at any time during regular business hours, except that only the Director of the Department of Finance and Administration may examine the invoices of manufacturers.