Arkansas Code
Subchapter 6 - Registration and License Fees
§ 27-14-605. Credit if vehicle destroyed

Upon satisfactory proof to the Secretary of the Department of Finance and Administration that any motor vehicle, duly licensed, has been completely destroyed by fire or collision, the owner of the vehicle may be allowed, on the purchase of a new license for another vehicle, a credit equivalent to the unexpired portion of the cost of the original license, dating from the first day of the next month after the date of the destruction.