General Provisions

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Severance Taxes
  6. General Provisions

Checkout our iOS App for a better way to browser and research.

Section
26-58-101

Definitions

Section
26-58-102

Effect of subchapter on other laws

Section
26-58-103

Liability for other taxes not affected by subchapter

Section
26-58-104

Arkansas Tax Procedure Act applicable

Section
26-58-105

Rules and forms regarding severance taxes on timber

Section
26-58-106

Permits to engage in business

Section
26-58-107

Levy of tax

Section
26-58-108

Exception to imposition of tax

Section
26-58-109

Tax additional to property tax

Section
26-58-110

Additional privilege or excise taxes prohibited

Section
26-58-111

Rate of tax — Definition

Section
26-58-112

Additional tax on coal — Disposition

Section
26-58-113

Additional tax on stone and crushed stone — Deposit and allocation of funds

Section
26-58-114

Reports and payment of tax by producers, primary processors — Cancellation of permit upon cessation of business — Penalty for noncompliance

Section
26-58-115

Reports and payment due from producer actually severing or from primary processor — Methods of accumulating tax payment — Penalty for noncompliance

Section
26-58-116

Purchasers' reports and payment of tax — Penalties for noncompliance

Section
26-58-117

Responsibility for filing reports

Section
26-58-118

Reports — Transporters

Section
26-58-119

Procedure upon failure to file reports or pay tax, filing inaccurate reports — Penalties — Subpoenas

Section
26-58-120

Arkansas Forestry Commission — Access to information — Investigations

Section
26-58-121

Information provided to Arkansas Forestry Commission

Section
26-58-122

Procedures followed upon failure to pay severance taxes due the Arkansas Forestry Commission

Section
26-58-123

Lien for taxes, penalties, and costs upon natural resources and equipment

Section
26-58-124

Distribution of severance tax generally

Section
26-58-125

Disposition of part of severance tax on salt water

Section
26-58-126

Severance tax rate for lead ore

Section
26-58-127

Cost recovery periods for new discovery gas and high-cost gas

Section
26-58-128

Determination of new discovery gas, high-cost gas, or marginal gas

Section
26-58-129

Natural gas severance tax payment, apportionment of severance tax between royalty owner and producer, and authority for rulemaking