Arkansas Code Title 26, Subtitle 5, Chapter 60 - Real Property Transfer Tax

• § 26-60-101 - Definition.
  As used in this chapter, "consideration" means the amount of full actual consideration paid or to be paid for the property conveyed, including the...
• § 26-60-102 - Transfers to Which Chapter Inapplicable.
  The real property transfer tax imposed by this chapter shall not apply to a transfer of the following: (1) A transfer to or from...
• § 26-60-103 - Enforcement and Regulations by Director of the Department of Finance and Administration.
  The enforcement of the provisions of this chapter shall be the responsibility of the Director of the Department of Finance and Administration under regulations...
• § 26-60-104 - Rules and Regulations.
  The Director of the Department of Finance and Administration is authorized to promulgate rules and regulations to carry out the purposes of this chapter...
• § 26-60-105 - Levy on Deeds, Instruments, and Writings -- Additional Tax.
  (a) There is levied on each deed, instrument, or writing by which any lands, tenements, or other realty is granted, assigned, transferred, or otherwise...
• § 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...
• § 26-60-107 - Real Property Transfer Tax Affidavit of Compliance Form.
  (a) (1) The Director of the Department of Finance and Administration shall design a "Real Property Transfer Tax Affidavit of Compliance" form. (2) (A)...
• § 26-60-108 - Real Property Transfer Tax Affidavit of Compliance and Receipt -- Completion, Storage, Audit, Etc.
  (a) The Director of the Department of Finance and Administration or his or her agent before accepting payment of the real property transfer tax...
• § 26-60-109 - Documentary Stamps or Symbols.
  (a) The Director of the Department of Finance and Administration shall: (1) Design documentary stamps or documentary symbols in appropriate denominations; and (2) Make...
• § 26-60-110 - Recordation of Deed.
  (a) Before an instrument evidencing a transfer of real property is accepted by a county recorder for recordation, the grantee, buyer, or the agent...
• § 26-60-111 - Filing Deed in Violation -- False Information -- Penalties.
  (a) (1) Any person filing a deed for record who knowingly, willfully, and fraudulently files the deed in violation of this chapter upon conviction...
• § 26-60-112 - Disposition of Funds Collected.
  (a) The revenues from the additional tax levied by § 26-60-105(b) shall be deemed special revenues and shall be deposited and distributed according to...

Last modified: November 15, 2016