§ 27-14-1705
Second of 2 versions of this section
27-14-1705. Temporary cardboard buyer's tags. [Effective July 1, 2010.]
(a) (1) (A) A person who buys a motor vehicle from a licensed dealer shall be required to obtain one (1) temporary preprinted paper buyer's tag for the vehicle and any correlating stickers that are to be placed on the tag.
(B) The preprinted paper buyer's tag may be issued by an approved licensed dealer, vendor, or the Office of Motor Vehicle.
(2) (A) A person who buys a motor vehicle from a licensed dealer without the capability to issue temporary preprinted paper buyer's tags shall:
(i) Obtain the preprinted paper buyer's tag and stickers within five (5) business days after the date of purchase of the vehicle from an approved vendor or the office;
(ii) Provide to the vendor or the office a copy of the bill of sale or other documentation necessary to verify the dealer's name, the buyer's name, the date of sale, the motor vehicle's vehicle identification number, and the make and model of the vehicle; and
(iii) Maintain a copy of the bill of sale for the motor vehicle in the vehicle until the time the buyer obtains the preprinted paper buyer's tag and stickers.
(B) A person who fails to obtain a preprinted paper buyer's tag and stickers within five (5) business days of the date of purchase of the vehicle shall be subject to the fines in this section.
(b) (1) The temporary preprinted paper buyer's tag is valid for the operation of the vehicle until the earlier of:
(A) The date on which the vehicle is registered; or
(B) The thirtieth day after the date of purchase.
(2) (A) If the date that a transferee of a motor vehicle must register the vehicle is extended under 27-14-903(a)(2), the dealer may issue one (1) additional temporary preprinted paper buyer's tag to the transferee, to expire thirty (30) days from the date that the additional temporary preprinted paper buyer's tag was issued.
(B) (i) If the dealer lacked the capability to issue preprinted paper buyer's tags, the transferee may obtain a temporary preprinted paper buyer's tag from the office.
(ii) The additional preprinted paper buyer's tag expires thirty (30) days from the date the additional tag was issued.
(c) (1) (A) The following information shall be printed by the dealer, the vendor, or the office on the face of the temporary preprinted paper buyer's tags:
(i) The actual date of sale;
(ii) The date of expiration;
(iii) The vehicle year, make, and model;
(iv) The vehicle identification number;
(v) The name of the issuing dealer; and
(vi) Other information required by the office.
(B) The expiration date of the preprinted paper buyer's tag shall be shown in ink on the preprinted paper buyer's tag in a place to be determined by the office, and the date shall be covered by a sticker for added security.
(2) A dealer who issues a temporary preprinted paper buyer's tag shall indicate on the bill of sale that a temporary preprinted paper buyer's tag was issued in order to facilitate collection of the fees required by this subchapter.
(d) (1) (A) The temporary preprinted paper buyer's tag issued under this section shall be placed on the inside rear window of the vehicle.
(B) For vehicles without a rear window, the preprinted paper buyer's tag shall be placed at the location provided for the permanent motor vehicle license plate.
(2) If a preprinted paper buyer's tag placed at the location provided for the permanent motor vehicle license plate becomes damaged or destroyed, the motor vehicle purchaser shall be required to register the vehicle under 27-14-705 or obtain a replacement preprinted paper buyer's tag from the original issuing dealer or from the office.
(3) The replacement preprinted paper buyer's tag shall expire on the expiration date of the original preprinted paper buyer's tag.
(e) The Director of the Department of Finance and Administration shall provide the specifications, form, and color of the temporary preprinted paper buyer's tag.
(f) (1) (A) The buyer shall be responsible for paying to the director a fee to be set by the director, which shall not exceed one dollar ($1.00), for each temporary preprinted paper buyer's tag and any correlating stickers the buyer receives.
(B) This fee shall be collected at the time the buyer registers the vehicle under 27-14-705.
(2) The gross receipts or gross proceeds derived from the sale or issuance of temporary preprinted paper buyer's tags under this section shall be exempt from the Arkansas gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq., and the Arkansas compensating use tax levied by the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq., and any other state or local tax administered under those chapters.
(3) All fees collected by the director under this section shall be deposited into the State Treasury, and the Treasurer of State shall credit them as general revenues to the General Revenue Fund Account of the State Apportionment Fund.
(g) (1) For each temporary preprinted paper buyer's tag provided to a buyer, the issuer shall retain documentation containing:
(A) The dealer's name and master license plate number;
(B) The buyer's name;
(C) The date the temporary preprinted paper buyer's tag was issued;
(D) The vehicle's vehicle identification number;
(E) The make and model of the vehicle; and
(F) The expiration date of the temporary preprinted paper buyer's tag.
(2) An issuer of preprinted paper buyer's tags shall provide the documentation required to be retained by subdivision (g)(1) to the office on the date of sale for entry into the vehicle temporary tag database provided in 27-14-1708.
(h) (1) Any dealer or approved vendor, or any manager, salesperson, or employee of the dealer or vendor, who pleads guilty or nolo contendere to or is found guilty of the misuse of a temporary preprinted paper buyer's tag or of allowing anyone else to misuse a temporary preprinted paper buyer's tag shall be fined not more than:
(A) Two hundred fifty dollars ($250) for the first offense;
(B) Five hundred dollars ($500) for the second offense; and
(C) One thousand dollars ($1,000) for the third and subsequent offenses.
(2) A buyer who pleads guilty or nolo contendere to or is found guilty of failing to obtain a temporary preprinted paper buyer's tag, altering a preprinted paper buyer's tag, or failing to display a preprinted paper buyer's tag within five (5) business days of the date of purchase of a motor vehicle shall be fined not more than:
(A) Two hundred fifty dollars ($250) for the first offense;
(B) Five hundred dollars ($500) for the second offense; and
(C) One thousand dollars ($1,000) for the third and subsequent offenses.
(i) This section shall not apply to an owner or lessee of a registered motor vehicle who elects to display a license plate on a replacement motor vehicle under 27-14-902(a)(3)(B).