2020 Arkansas Code
Title 27 - Transportation
Subtitle 2 - Motor Vehicle Registration and Licensing
Chapter 20 - Operation of Motorized Cycles and All-Terrain Vehicles
Subchapter 2 - Three-Wheeled, Four-Wheeled, and Six-Wheeled All-Terrain Vehicles
§ 27-20-204. Taxes to be paid

Universal Citation: AR Code § 27-20-204 (2020)

The tax imposed by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., on the sale of three-wheeled, four-wheeled, or six-wheeled all-terrain vehicles shall be collected by the seller of the vehicle as required by § 26-52-513.

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