McLane Southern, Inc. v. Arkansas Tobacco Control Board

PAUL E. DANIELSON, Justice.

liAppellant McLane Southern, Inc., appeals from the circuit court’s order affirming certain opinions of appellee Arkansas Tobacco Control Board (“the Board”) and denying McLane declaratory relief. McLane urges eight points on appeal,1 specifically, that (1) the Board’s Opinion 2007-008 regarding patronage dividends was arbitrary and capricious; (2) the circuit court erred in refusing to grant declaratory relief on its claim that patronage dividends constituted rebates under the Arkansas Unfair Cigarette Sales Act (“the Act”), Arkansas Code Annotated §§ 4-75-701 to…