Arkansas Statutes
§ 26-58-108 — Exception to imposition of tax
Arkansas·Title 26
The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenance of his or her own structures or improvements.
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Arkansas § 26-58-108 (Exception to imposition of tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1947, No. 136, § 2; 1967, No. 379, § 1; 1971, No. 147, § 1; 1983, No. 254, § 2; A.S.A. 1947, § 84-2102.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenues