{"data":{"id":"us-ar/ark.-code-ann.-27-20-204","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 27-20-204","heading":"Taxes to be paid","body":"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 .","path":["AR Code","Title 27","Chapter 20","Subchapter 2"],"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":"3620c14825338c8db19cc2803cf59fc09f0d0d3916140d5d9818eb89a31ea31d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-27-20-203","next":"us-ar/ark.-code-ann.-27-20-205"},"notice":"GroundRules: Original legal text. Not legal advice."}