The refund half of the sixty-day credit, for the seller who registered and taxed the replacement vehicle first and sold the old one afterwards. One page of claim, one page of instructions: the top half describes the vehicle purchased and the vehicle sold, the signature block swears to it, and the bottom half - Do Not Complete, For Office Use Only - is where DFA's examiner works your refund out line by line, state tax and each local tax separately, down to a pre-printed row for Texarkana's own border-city rate. Separate claims go in for each vehicle sold, and the instructions promise up to six weeks of processing.
Written against 10-448 (Revised 07/28/2021), issued under Acts 1232 of 1997 and 277 of 2021. DFA publishes the 10-448 as a scan, but its printed footer still names the July 2021 revision - and that date matters: it is the revision that wrote Act 277's sixty-day window into the instructions. If a Revenue Office hands you an older photocopy talking about forty-five days, you are holding the superseded sheet.
Two documents, and they are not the same thing. Take the blank 10-448 from the dfa.arkansas.gov copy so you get the revision that is current today.
There is no completed sample of the 10-448 on this page because DFA publishes it only as a scan - a crisp one, its Revised 07/28/2021 footer perfectly legible - but a scan all the same, with no text layer and no fillable fields, and on this particular sheet the box-reading fallback fails outright: the claim table's cells never resolve, and what comes back is a scatter of stray fragments along the rules that no value could be provably placed inside. Rather than eyeball a sample onto a grid the document itself cannot locate, the field list above walks every entry in the form's own order, and the examiner's half is described so you know what happens to the claim after it leaves you.
| On the form | What to put in it |
|---|---|
| Name and Claimant's SSN or FEIN | Who the refund cheque is payable to. The instructions are strict about it: the refund cannot be issued in a name not shown on the Vehicle Registration Certificate or tax receipt issued by the Revenue Office when the tax is paid. |
| Street, City, State, Zip Code | Where the cheque is mailed. |
| Description of Vehicle Purchased: Year, Make, Model | The replacement vehicle - the one whose tax you already paid. |
| Type of Vehicle Purchased | One code letter from the printed key: A for car, passenger truck, RV or bus; T for a commercial truck one ton and up; S for trailer; M for highway-use motorcycle. |
| VIN of Vehicle Purchased | Boxed characters, starting in the 1st box, as shown on the Vehicle Registration Certificate received when the tax was paid. |
| Date Vehicle Purchased and Price of Vehicle Purchased | When and for how much you bought the replacement - the price as shown on the Vehicle Registration Certificate. |
| Description of Vehicle Sold: Year, Make, Model | The old vehicle, the one this site's seller pages are about. |
| Type of Vehicle Sold and VIN of Vehicle Sold | The same code letters and the same boxed VIN, found on bill of sales, titles, previous registration forms issued by the Revenue Office. |
| Date Vehicle Sold and Price of Vehicle Sold | The date that must land within sixty days of the purchase, and the selling price as shown on the title or bill of sale given to the new owner. |
| Important - Read Before Signing, then Signature, Date, Telephone | A sworn statement covering joint owners - if there is a joint ownership shown on the tax receipt, this claim is made on behalf of all owners - above the signature rule. |
| Do Not Complete, For Office Use Only | Fifteen rows of examiner arithmetic: vehicle purchased minus vehicle sold equals taxable amount, then state tax paid, due and refund, two local tax rows, the Texarkana row, total refund, examiner and posting date. |
Every line here was read off 10-448 (Revised 07/28/2021) itself — the PDF is here — and off the Arkansas Department of Finance and Administration, Office of Motor Vehicle pages. This is plain-language help with a form, not legal advice, and where our wording and the agency's differ, theirs governs.
Back to all Arkansas seller paperwork, or what selling a car in Arkansas involves.