{"data":{"id":"us-ar/ark.-code-ann.-26-60-106","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-60-106","heading":"Payment of tax","body":"The tax levied by this chapter:\n\n(1) Applies at the time of transfer;\n\n(2) Shall be computed on the basis of the full consideration for the real estate transferred; and\n\n(3) Unless agreed upon otherwise, shall be paid one-half (1/2) by the grantor or seller and one-half (1/2) by the grantee or purchaser.","path":["AR Code","Title 26","Chapter 60"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"f0b71c2718303bbebdf115a2f68b7fc5eb30aa24bb2966104bda9b8140e5ba23","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-60-105","next":"us-ar/ark.-code-ann.-26-60-107"},"notice":"GroundRules: Original legal text. Not legal advice."}