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51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-60-101 Definition
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As used in this chapter, “consideration” means the amount of full actual consideration paid or to be paid for the property conveyed, including the amount of any purchase-money encumbrance executed by the purchaser.
Ark. Code Ann. § 26-60-102 Transfers to which chapter inapplicable
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(1) The real property transfer tax imposed by this chapter shall not apply to a transfer of the following:(1) A transfer to or from the United States, the State of Arkansas, or any of the instrumentalities, agencies, or political subdivisions of the United States or the State of …
Ark. Code Ann. § 26-60-103 Enforcement by Secretary of the Department of Finance and Administration
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The enforcement of the provisions of this chapter shall be the responsibility of the Secretary of the Department of Finance and Administration under rules to be promulgated by the secretary.
Ark. Code Ann. § 26-60-104 Rules
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The Secretary of the Department of Finance and Administration is authorized to promulgate rules to carry out the purposes of this chapter which shall be submitted to the House Committee on City, County, and Local Affairs and the Senate Committee on City, County, and Local Affairs…