Arkansas Code
Subchapter 6 - Nominal Fee Plates
§ 27-24-606. Religious organizations

(a)
(1) The pastor, minister, priest, rabbi, or other person in charge of a religious organization and the chair of the governing body of the religious organization may apply to the Secretary of the Department of Finance and Administration for the issuance of a church bus special license plate to be used exclusively on church buses owned and operated by the religious organization.
(2)
(A) The application for a special license plate under this section shall include an affidavit that:
(i) Is signed by each applicant; and
(ii) States that the motor vehicle to which the special license plate shall be attached is a church bus as defined under this subchapter.

(B)
(i) If an application submitted under this section contains statements made with the intent to evade the provisions of this subchapter, then the affiant is guilty of perjury.
(ii) If an affiant under this section pleads guilty to, pleads nolo contendere to, or is found guilty of perjury, then the affiant shall be punished as provided in any other conviction of perjury.



(b) This section shall not relieve a religious organization from the payment of gross receipts tax or compensating use tax on the purchase of a church bus.

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