Tax on new and used motor vehicles, trailers, or semitrailers — Payment and collection
Ark. Code Ann. § 26-53-126
Tax on new and used motor vehicles, trailers, or semitrailers — Payment and collection
Applied in 4 court decisions — leading case Owens v. State (2003)
Most recently applied in Owens v. State (November 2003)
Acts 1949, No. 487, § 5; 1957, No. 19, § 4; 1959, No. 260, §§ 2, 3; A.S.A. 1947, §§ 84-3105, 84-3105n., 84-3108n; Acts 1991, No. 3, § 7; 1995, No. 268, § 7; 1995, No. 437, § 3; …
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.