Arkansas § 26-52-439 Livestock reproduction equipment or substances - Definitions

Arkansas Statutes

§ 26-52-439 — Livestock reproduction equipment or substances - Definitions

Arkansas § 26-52-439

Title26

This text of Arkansas § 26-52-439 (Livestock reproduction equipment or substances - Definitions) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-52-439 (2026).

Text

(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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(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.