Arkansas Statutes

§ 26-58-107 — Levy of tax

Arkansas·Title 26
(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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Related

Opinion No.
(Arkansas Attorney General Reports, 2007)

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.

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