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.
Structure Arkansas Code
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
§ 27-20-202. Registration required
§ 27-20-203. No equipment or inspection requirements
§ 27-20-205. Certificate of title
§ 27-20-206. Numbered license decal