Statutes > Arkansas Statutes > 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.

§ 27-20-204 - Taxes to be paid.

27-20-204. Taxes to be paid.

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.