Arkansas Code Annotated

Ark. Code Ann. § 26-60-101 (2026)

Definition

✓ current as of May 2026

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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.

History. Acts 1971, No. 275, § 9; A.S.A. 1947, § 84-4308.

Notes of Decisions

Cited in 1 case, 2018–2018 · leading case: U.S. Tr. v. Beard (In re Beard), 595 B.R. 274 (Bankr. E.D. Ark. 2018).

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U.S. Tr. v. Beard (In re Beard), 595 B.R. 274 (Bankr. E.D. Ark. 2018). · cites it 2× “See Ark. Code Ann. §§ 26-60-101 to -112. However, transfer tax stamps are not required for transfers made "solely for the purpose of correcting or replacing an instrument that has been previously recorded with full payment of the tax having been paid at the time of the previous…”

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