{"data":{"id":"us-ar/ark.-code-ann.-8-9-413","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 8-9-413","heading":"Applicability","body":"The fees imposed by this subchapter shall not apply to:\n\n(1) Large retreaded tires;\n\n(2) Tires included as part of the equipment of a new vehicle; or\n\n(3) Tires included as part of the equipment of a used vehicle if included on the used vehicle at the time of sale and in the sales price of the used vehicle.","path":["AR Code","Title 8","Chapter 9","Subchapter 4"],"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":"d7309bcaccc9dd0e4ffdf64e7de0c5ec88bf138f8d418f140bb25bb357d41ff5","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-8-9-412","next":"us-ar/ark.-code-ann.-8-9-414"},"notice":"GroundRules: Original legal text. Not legal advice."}