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26-60-106. Payment of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-60-106. Payment of tax.
The tax levied by this chapter:
(1) Applies at the time of transfer;
(2) Shall be computed on the basis of the full consideration for the real estate transferred; and
(3) Unless agreed upon otherwise, shall be paid one-half (½) by the grantor or seller and one-half (½) by the grantee or purchaser.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-60-106
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:26-60-106
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8d8bcfdc651e21a6e91afe91a5837136db166fc079573607f579b8ead46d2e5c
Source location: content.xml paragraph 30590
Stored source content
26-60-106. Payment of tax.
The tax levied by this chapter:
(1) Applies at the time of transfer;
(2) Shall be computed on the basis of the full consideration for the real estate transferred; and
(3) Unless agreed upon otherwise, shall be paid one-half (½) by the grantor or seller and one-half (½) by the grantee or purchaser.
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