Arkansas Statutes

§ 27-20-204 — Taxes to be paid

Arkansas § 27-20-204

This text of Arkansas § 27-20-204 (Taxes to be paid) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 27-20-204 (2026).

Text

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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Legislative History

Acts 1983, No. 872, § 1; A.S.A. 1947, § 75-1717; Acts 2007, No. 305, § 5.

Nearby Sections

15
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Bluebook (online)
Arkansas § 27-20-204, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/27-20-204.