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27.1044 Purchase and sale of merchandise from the Post Exchange (PX).

Cite as [A.S.C.A. § 27.1044]

(a) The Post Exchange (PX) is established solely for the use and benefit of its members. Any goods purchased from the PX are strictly for the personal use of the member making the purchase and shall not be resold or otherwise transferred unless proper excise taxes are paid.

(b) Any transfer of goods purchased from the PX, except bona fide gifts to immediate family members, without payment of proper excise taxes, is prohibited.

(c) Upon a violation of any provision of this section, any goods having been transferred without payment of proper excise taxes will be subject to seizure by the customs division. Any person convicted of transferring goods purchased at the PX in violation of this section shall be liable for payment of proper excise taxes on those goods and an additional fifty percent (50%) penalty on the value of those excise taxes. In addition, the member may be subjected to the criminal penalties contained in section 27.1040.

(d) The Attorney General shall report abuses of PX privileges to appropriate federal authorities and seek the revocation of the violator’s PX privileges.

History: 2008, PL 30-36.