Arkansas Code

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Subchapter 1 — General Provisions

• Section26-58-101. Definitions.
• Section26-58-102. Effect of subchapter on other laws.
• Section26-58-103. Liability for other taxes not affected by subchapter.
• Section26-58-104. Arkansas Tax Procedure Act applicable.
• Section26-58-105. Rules and forms regarding severance taxes on timber.
• Section26-58-106. Permits to engage in business.
• Section26-58-107. Levy of tax.
• Section26-58-108. Exception to imposition of tax.
• Section26-58-109. Tax additional to property tax.
• Section26-58-110. Additional privilege or excise taxes prohibited.
• Section26-58-111. Rate of tax — Definition.
• Section26-58-112. Additional tax on coal — Disposition.
• Section26-58-113. Additional tax on stone and crushed stone — Deposit and allocation of funds.
• Section26-58-114. Reports and payment of tax by producers, primary processors — Cancellation of permit upon cessation of business — Penalty for noncompliance.
• Section26-58-115. Reports and payment due from producer actually severing or from primary processor — Methods of accumulating tax payment — Penalty for noncompliance.
• Section26-58-116. Purchasers' reports and payment of tax — Penalties for noncompliance.
• Section26-58-117. Responsibility for filing reports.
• Section26-58-118. Reports — Transporters.
• Section26-58-119. Procedure upon failure to file reports or pay tax, filing inaccurate reports — Penalties — Subpoenas.
• Section26-58-120. Arkansas Forestry Commission — Access to information — Investigations.
• Section26-58-121. Information provided to Arkansas Forestry Commission.
• Section26-58-122. Procedures followed upon failure to pay severance taxes due the Arkansas Forestry Commission.
• Section26-58-123. Lien for taxes, penalties, and costs upon natural resources and equipment.
• Section26-58-124. Distribution of severance tax generally.
• Section26-58-125. Disposition of part of severance tax on salt water.
• Section26-58-126. Severance tax rate for lead ore.
• Section26-58-127. Cost recovery periods for new discovery gas and high-cost gas.
• Section26-58-128. Determination of new discovery gas, high-cost gas, or marginal gas.
• Section26-58-129. Natural gas severance tax payment, apportionment of severance tax between royalty owner and producer, and authority for rulemaking.