Browse Arkansas Code titles and sections
26-18-102. Purpose.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-102. Purpose.
The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following:
(1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;
(2) Motor Vehicle License and Fees, §§ 26-55-101, 27-14-305, and § 27-14-501 et seq.;
(3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.;
(4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.;
(5) The Arkansas Horse Racing Law, § 23-110-101 et seq.;
(6) The Arkansas Greyhound Racing Law, § 23-111-101 et seq.;
(7) Boxing and Wrestling Exhibitions, §§ 17-22-201 — 17-22-205 and § 17-22-301 et seq.; and
(8) Ad valorem taxes collected pursuant to § 26-26-1614.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-18-102
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 475dd7f79c066b7e4beb983fcbcd00a53910550fb15e490374c1395b3f0a0119
Source location: content.xml paragraph 1349
Stored source content
26-18-102. Purpose.
The purpose of this chapter is to provide, as far as possible, uniform procedures and remedies with respect to all state taxes except the following:
(1) The Motor Vehicle Administration, Certificate of Title, and Antitheft Act, § 27-14-101 et seq.;
(2) Motor Vehicle License and Fees, §§ 26-55-101, 27-14-305, and § 27-14-501 et seq.;
(3) The Motor Vehicle Driver's License Act, § 27-16-101 et seq.;
(4) The Uniform Act Regulating Traffic on Highways of Arkansas, § 27-49-101 et seq.;
(5) The Arkansas Horse Racing Law, § 23-110-101 et seq.;
(6) The Arkansas Greyhound Racing Law, § 23-111-101 et seq.;
(7) Boxing and Wrestling Exhibitions, §§ 17-22-201 — 17-22-205 and § 17-22-301 et seq.; and
(8) Ad valorem taxes collected pursuant to § 26-26-1614.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-101. Exemption for United States Government vehicles — Refunds.
(a) Motor vehicles belonging to the United States Government and used in its business exclusively shall not be required to pay any motor vehicle fuel tax.
(b) When motor vehicle fuel upon which the tax has been paid is sold to any agent or employee of the United States Government for use in a motor vehicle belonging to the United States Government, and is used in its business exclusively, the wholesaler or dealer may not charge the consumer with the amount of the tax but may claim the refund of the tax under such rules as the Secretary of the Department of Finance and Administration may prescribe.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-55-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-14-101. Title.
This chapter may be cited as the “Motor Vehicle Administration, Certificate of Title, and Antitheft Act”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-14-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 27-14-101. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-14-305. Penalty for using or making unofficial license plates — Definition.
(a) It shall be unlawful for the owner of any automobile, Class One truck, trailer or semitrailer, motorcycle, or motorcycle sidecar to display any license plate on the rear of the vehicle that is not furnished by the Secretary of the Department of Finance and Administration.
(b)(1) It is unlawful for a person, firm, or corporation to reproduce, paint, or alter a license plate or registration card in this state.
(2) For the purpose of this section, “license plate” means a plate designed to be affixed to the rear of a motor vehicle, including without limitation:
(A) A plate advertising a new or used car dealership or other type of business;
(B) A rental car company identification plate; or
(C) A temporary cardboard buyer's tag under § 27-14-1705.
(3) For the purpose of this section, “reproduce, paint, or alter a license plate or registration card” does not include the:
(A) Printing of a commercial motor vehicle registration card as authorized under § 27-14-613; or
(B) Affixing of a decal bearing the commercial motor carrier's logo to a commercial motor vehicle's license plate if the decal has been authorized and approved by the secretary or the secretary's designee as authorized under § 27-14-613.
(c) Any person, firm, or corporation violating the provisions of this section shall be deemed guilty of a misdemeanor and upon conviction shall be fined in any sum not less than one hundred dollars ($100) nor more than five hundred dollars ($500).
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-14-305
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 27-14-305. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-14-501. Creation.
An ex officio commission, composed of the Secretary of the Department of Finance and Administration, who shall serve as chair, the Chair of the State Highway Commission, and the Director of State Highways and Transportation, is established for the purpose of representing the State of Arkansas in the matter of making reciprocal agreements relating to the operation of motor vehicles.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-14-501
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 27-14-501. This identifies an authority to review, not proof of applicability.