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26-58-201. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-58-201. Definitions.
As used in this subchapter:
(1)(A) “Approved underground saltwater disposal system” means a system or systems of reinjection of salt water produced as a result of oil or natural gas production into an underground level or stratum, as approved by the Arkansas Pollution Control and Ecology Commission or the Oil and Gas Commission, in which the salt water disposed of and the method of disposing of the salt water does not pose a menace to a fresh water supply or to the lakes and streams of this state.
(B) “Approved underground saltwater disposal system” does not include any:
(i) Reinjection system which is designed primarily for the purpose of secondary recovery and pressure maintenance; or
(ii) Pool that has been unitized for secondary recovery or pressure maintenance by order of the Oil and Gas Commission;
(2) “Person” means any individual, firm, association, partnership, limited liability company, or corporation;
(3) “Producer” means the producer of oil or natural gas who is charged with the responsibility of reporting and paying the severance tax on the oil or natural gas as required by the laws of this state;
(4) “Secretary” means the Secretary of the Department of Finance and Administration or any of his or her duly appointed deputies or agents; and
(5) “Severance tax” means the severance tax on oil or natural gas produced in this state as levied by § 26-58-107.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-58-201
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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Stable record: arkansas_code:legal_authorities:26-58-201
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a14cf6cdd344e72130ca71afa63d82356e43197a51f7ee8ae4dac091479ffb4b
Source location: content.xml paragraph 30001
Stored source content
26-58-201. Definitions.
As used in this subchapter:
(1)(A) “Approved underground saltwater disposal system” means a system or systems of reinjection of salt water produced as a result of oil or natural gas production into an underground level or stratum, as approved by the Arkansas Pollution Control and Ecology Commission or the Oil and Gas Commission, in which the salt water disposed of and the method of disposing of the salt water does not pose a menace to a fresh water supply or to the lakes and streams of this state.
(B) “Approved underground saltwater disposal system” does not include any:
(i) Reinjection system which is designed primarily for the purpose of secondary recovery and pressure maintenance; or
(ii) Pool that has been unitized for secondary recovery or pressure maintenance by order of the Oil and Gas Commission;
(2) “Person” means any individual, firm, association, partnership, limited liability company, or corporation;
(3) “Producer” means the producer of oil or natural gas who is charged with the responsibility of reporting and paying the severance tax on the oil or natural gas as required by the laws of this state;
(4) “Secretary” means the Secretary of the Department of Finance and Administration or any of his or her duly appointed deputies or agents; and
(5) “Severance tax” means the severance tax on oil or natural gas produced in this state as levied by § 26-58-107.
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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.