Browse Arkansas Code titles and sections
27-67-210. Sales and severance tax exemption — Sand and gravel.
Arkansas Code — all titles (historical 2020) · legal_authorities
27-67-210. Sales and severance tax exemption — Sand and gravel.
When the Arkansas Department of Transportation, by lease or by oral or written agreement with the landowner, enters upon the land and severs sand and gravel for the purpose of using the sand and gravel in the repair, maintenance, or construction of state highways, then the department as the producer and the owner of the land shall not be liable for, nor shall they pay to the State of Arkansas, any sales or gross receipts taxes or severance taxes upon the sand and gravel.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 27-67-210
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:27-67-210
Source file: gov.ar.code.title.27.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8bdaa4d9310fd1eef6919947ec8dfe02c7c50c4831dc3549732755efbe2640f9
Source location: content.xml paragraph 22819
Stored source content
27-67-210. Sales and severance tax exemption — Sand and gravel.
When the Arkansas Department of Transportation, by lease or by oral or written agreement with the landowner, enters upon the land and severs sand and gravel for the purpose of using the sand and gravel in the repair, maintenance, or construction of state highways, then the department as the producer and the owner of the land shall not be liable for, nor shall they pay to the State of Arkansas, any sales or gross receipts taxes or severance taxes upon the sand and gravel.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.