Browse Arkansas Code titles and sections
26-58-112. Additional tax on coal — Disposition.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-58-112. Additional tax on coal — Disposition.
(a) In addition to the tax levied by § 26-58-107, there is levied an additional severance tax on coal in the amount of eight cents (8¢) per ton of two thousand pounds (2,000 lbs.). The additional tax shall be collected in the same manner as prescribed by this subchapter.
(b) The additional tax shall be deposited into the State Treasury to the credit of the Constitutional Officers Fund and the State Central Services Fund.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-58-112
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:26-58-112
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5817689c33108a91a6fb0fa9d14c760e10a71f17459d33c5b921a390cacf8826
Source location: content.xml paragraph 29656
Stored source content
26-58-112. Additional tax on coal — Disposition.
(a) In addition to the tax levied by § 26-58-107, there is levied an additional severance tax on coal in the amount of eight cents (8¢) per ton of two thousand pounds (2,000 lbs.). The additional tax shall be collected in the same manner as prescribed by this subchapter.
(b) The additional tax shall be deposited into the State Treasury to the credit of the Constitutional Officers Fund and the State Central Services Fund.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-58-107. Levy of tax.
(a) There is levied and there shall be collected from each producer of natural resources and each producer of timber in the State of Arkansas, a privilege or license tax to be known as “severance tax”.
(b) The severance tax is to be paid to the Secretary of the Department of Finance and Administration.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-58-107
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. The source passage cites 26-58-107. This identifies an authority to review, not proof of applicability.