Arkansas Code Annotated

Ark. Code Ann. § 26-60-105 (2026)

Levy on deeds, instruments, and writings — Additional tax

✓ current as of May 2026
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History. Acts 1971, No. 275, § 1; A.S.A. 1947, § 84-4301; Acts 1987, No. 729, § 4; 1993, No. 1181, § 1; 2011, No. 795, § 1.

Amendments. The 2011 amendment substituted “Levy on deeds, instruments, and writings” for “Tax on transfer instruments” in the section heading; substituted “lands, tenements, or other realty” for “interest or property” in (a); rewrote (b); and added (c).

Notes of Decisions
Cited in 1 case, 1996–1996 · leading case: Pledger v. Halvorson, 921 S.W.2d 576 (Ark. 1996).
Pledger v. Halvorson, 921 S.W.2d 576 (Ark. 1996). · cites it 4× “Ark. Code Ann. § 26-60-105 (a) (Supp.1995).”
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