Arkansas Statutes
§ 26-61-104 — Nature of tax
Arkansas·Title 26
The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre of timberland to assist in defraying the cost of a statewide program of forest fire protection.
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Arkansas § 26-61-104 (Nature of tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1969, No. 354, § 3; A.S.A. 1947, § 84-312.
Nearby Sections
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Duty to remit revenues