Arkansas Statutes

§ 26-61-108 — Time for payment

Arkansas § 26-61-108

This text of Arkansas § 26-61-108 (Time for payment) 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. § 26-61-108 (2026).

Text

The special taxes levied under this chapter shall be paid by the respective owners of timberlands at the time real property taxes are paid but in no event later than October 15 of the year next following the year in which the taxes were extended on the tax records.

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Legislative History

Acts 1969, No. 354, § 2; 1971, No. 668, § 1; A.S.A. 1947, § 84-311; Acts 1993, No. 1039, § 1; 2011, No. 175, § 14.

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§ 26-17-202
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§ 26-17-203
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§ 26-17-204
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§ 26-17-303
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§ 26-17-401
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§ 26-17-404
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Penalty
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Bluebook (online)
Arkansas § 26-61-108, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-61-108.