Section 26-57-802 - Additional tax - Applicability - Reporting and remitting - Definition(a) In addition to any other taxes levied on cigarettes, there is levied a tax of fifty cents (50¢) per one thousand (1,000) cigarettes sold in the state.(b) The additional tax levied in this section shall be reported and remitted in the same manner and at the same time as other taxes levied on cigarettes in the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.(c)(1) The first three million dollars ($3,000,000) of the net revenues derived from the additional tax levied in this section shall be deposited into the State Treasury to the credit of the Aging and Adult Services Fund Account, to be used exclusively for transportation services benefitting the elderly, including the Meals on Wheels Program and the remainder shall be deposited into the State Treasury as general revenues.(2) As used in this subsection and pertaining to taxes levied on cigarettes, "the first three million dollars ($3,000,000) of the net revenues derived from the additional tax" means the first three million dollars ($3,000,000) each year of the net revenues derived from the additional tax.(d) As provided in § 26-57-244, the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of an untaxed tobacco product or unstamped cigarettes.Amended by Act 2019, No. 580,§ 13, eff. 9/1/2019.Amended by Act 2019, No. 910,§ 4187, eff. 7/1/2019.Acts 1991, No. 1135, § 18; 1991, No. 1211, § 1-4; 2001, No. 1173, § 1; 2007, No. 817, § 3.