ANNABELLE CLINTON IMBER, Justice.
This case involves the judicial review of a decision by Appellant Arkansas Tobacco Control Board ("the Board") to deny the petition of Appellee Santa Fe Natural Tobacco Company ("Santa Fe") for a retail cigarette and tobacco permit for its New Mexico and North Carolina locations. The Board based its denial on its interpretation of Ark.Code. Ann. § 26-57-203(11)(Repl.1997) as requiring a physical location in Arkansas for the sale...
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