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26-52-439. Livestock reproduction equipment or substances — Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-439. Livestock reproduction equipment or substances — Definitions.
(a) As used in this section:
(1) “Livestock” means any mammal the products of which ordinarily are used for food or human consumption;
(2) “Livestock reproduction equipment” means any of the following used in the reproduction of livestock:
(A) Nitrogen;
(B) Nitrogen tanks; or
(C) Any equipment used to implement the reproduction technique; and
(3) “Livestock reproduction substance” means any natural or artificial substance used in the reproduction of livestock, including semen or embryos.
(b) Any livestock reproduction equipment or livestock reproduction substance shall be exempt from the tax imposed by this chapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-439
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-52-439
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0976685578c49691be8a8b516954d16f371cd47188bc29ebcddb29d096d14a31
Source location: content.xml paragraph 19735
Stored source content
26-52-439. Livestock reproduction equipment or substances — Definitions.
(a) As used in this section:
(1) “Livestock” means any mammal the products of which ordinarily are used for food or human consumption;
(2) “Livestock reproduction equipment” means any of the following used in the reproduction of livestock:
(A) Nitrogen;
(B) Nitrogen tanks; or
(C) Any equipment used to implement the reproduction technique; and
(3) “Livestock reproduction substance” means any natural or artificial substance used in the reproduction of livestock, including semen or embryos.
(b) Any livestock reproduction equipment or livestock reproduction substance shall be exempt from the tax imposed by this chapter.
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