Arkansas Code § 8-9-413

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The fees imposed by this subchapter shall not apply to: (1) Large retreaded tires; (2) Tires included as part of the equipment of a new vehicle; or (3) Tires included as part of the equipment of a used vehicle if included on the used vehicle at the time of sale and in the sales price of the used vehicle. Added by Act 2017, No. 317,§ 1, eff. 8/1/2017.
The fees imposed by this subchapter shall not apply to: (1) Large retreaded tires; (2) Tires included as part of the equipment of a new vehicle; or (3) Tires included as part of the equipment of a used vehicle if included on the used vehicle at the time of sale and in the sales price of the used vehicle. Added by Act 2017, No. 317,§ 1, eff. 8/1/2017.
The fees imposed by this subchapter shall not apply to: (1) Large retreaded tires; (2) Tires included as part of the equipment of a new vehicle; or (3) Tires included as part of the equipment of a used vehicle if included on the used vehicle at the time of sale and in the sales price of the used vehicle. Added by Act 2017, No. 317,§ 1, eff. 8/1/2017.
The fees imposed by this subchapter shall not apply to:
(1) Large retreaded tires;
(2) Tires included as part of the equipment of a new vehicle; or
(3) Tires included as part of the equipment of a used vehicle if included on the used vehicle at the time of sale and in the sales price of the used vehicle.

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