Payment of tax

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Real Property Transfer Tax
  6. Payment of tax

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The tax levied by this chapter:

  1. (1) Applies at the time of transfer;

  2. (2) Shall be computed on the basis of the full consideration for the real estate transferred; and

  3. (3) Unless agreed upon otherwise, shall be paid one-half (½) by the grantor or seller and one-half (½) by the grantee or purchaser.


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