§ 26-60-106. Payment of tax

AR Code § 26-60-106 (2018) (N/A)
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(1) Applies at the time of transfer;

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

(3) Unless agreed upon otherwise, shall be paid one-half (1/2) by the grantor or seller and one-half (1/2) by the grantee or purchaser.