Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 57 - State Privilege Taxes > Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977 > § 26-57-239 - Consumer to require stamps affixed in proper manner.

§ 26-57-239 - Consumer to require stamps affixed in proper manner.

26-57-239. Consumer to require stamps affixed in proper manner.

Every consumer shall require when he or she purchases, receives, takes into his or her possession, or has delivered upon his or her premises cigarettes in packages, cartons, or other containers, that the proper stamps be affixed in the manner required by this subchapter to show that the tax has been paid thereon.