There is a newer version of the Arkansas Code
2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 60 - Real Property Transfer Tax
§ 26-60-106 - Payment of tax.
AR Code § 26-60-106 (2015) What's This?
The tax levied by this chapter:
(1) Applies at the time of transfer;
(2) Shall be computed on the basis of the full consideration for the real estate transferred; and
(3) Unless agreed upon otherwise, shall be paid one-half (1/2) by the grantor or seller and one-half (1/2) by the grantee or purchaser.
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