Arkansas Code Title 6. Education § 6-21-306. Used school buses

(a)(1) For the purposes of this section, a school bus becomes a used school bus two (2) years after the date of issuance of the manufacturer's certificate of origin.

(2) If the body of the school bus is installed by an entity other than the manufacturer of the chassis, the school bus becomes a used school bus two (2) years after the date of issuance of the manufacturer's certificate of origin issued by the entity that installed the body on the chassis.