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.Acts 1983, No. 872, § 1; A.S.A. 1947, § 75-1717; Acts 2007, No. 305, § 5.
Arkansas Legal Code