Arkansas § 26-58-107 Levy of tax

Arkansas Statutes

§ 26-58-107 — Levy of tax

Arkansas § 26-58-107

Title26

This text of Arkansas § 26-58-107 (Levy of tax) 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. § 26-58-107 (2026).

Text

(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.

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Legislative History

Amended by Act 2019, No. 910,§ 4234, eff. 7/1/2019. Acts 1947, No. 136, § 2; 1959, No. 93, § 1; 1959, No. 129, § 1; 1967, No. 379, § 1; 1983, No. 254, § 2; A.S.A. 1947, § 84-2102.