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26-58-108. Exception to imposition of tax.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-58-108. Exception to imposition of tax.
The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenance of his or her own structures or improvements.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-58-108
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:26-58-108
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 309775e66bbdf27985839e04376b7af32446e97f35310a3561db5e038b213fd8
Source location: content.xml paragraph 29570
Stored source content
26-58-108. Exception to imposition of tax.
The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenance of his or her own structures or improvements.
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