Arkansas · Statutes
Subchapter 1
29 sections
29 sections
- Ark. Code Ann. § 26-58-101Definitions
- Ark. Code Ann. § 26-58-102Effect of subchapter on other laws
- Ark. Code Ann. § 26-58-103Liability for other taxes not affected by subchapter
- Ark. Code Ann. § 26-58-104Arkansas Tax Procedure Act applicable
- Ark. Code Ann. § 26-58-105Rules and forms regarding severance taxes on timber
- Ark. Code Ann. § 26-58-106Permits to engage in business
- Ark. Code Ann. § 26-58-107Levy of tax
- Ark. Code Ann. § 26-58-108Exception to imposition of tax
- Ark. Code Ann. § 26-58-109Tax additional to property tax
- Ark. Code Ann. § 26-58-110Additional privilege or excise taxes prohibited
- Ark. Code Ann. § 26-58-111Rate of tax - Definition
- Ark. Code Ann. § 26-58-112Additional tax on coal - Disposition
- Ark. Code Ann. § 26-58-113Additional tax on stone and crushed stone - Deposit and allocation of funds
- Ark. Code Ann. § 26-58-114Reports and payment of tax by producers, primary processors - Cancellation of permit upon cessation of business - Penalty for noncompliance
- Ark. Code Ann. § 26-58-115Reports and payment due from producer actually severing or from primary processor - Methods of accumulating tax payment - Penalty for noncompliance
- Ark. Code Ann. § 26-58-116Purchasers' reports and payment of tax - Penalties for noncompliance
- Ark. Code Ann. § 26-58-117Responsibility for filing reports
- Ark. Code Ann. § 26-58-118Reports - Transporters
- Ark. Code Ann. § 26-58-119Procedure upon failure to file reports or pay tax, filing inaccurate reports - Penalties - Subpoenas
- Ark. Code Ann. § 26-58-120Arkansas Forestry Commission - Access to information - Investigations
- Ark. Code Ann. § 26-58-121Information provided to Arkansas Forestry Commission
- Ark. Code Ann. § 26-58-122Procedures followed upon failure to pay severance taxes due the Arkansas Forestry Commission
- Ark. Code Ann. § 26-58-123Lien for taxes, penalties, and costs upon natural resources and equipment
- Ark. Code Ann. § 26-58-124Distribution of severance tax generally
- Ark. Code Ann. § 26-58-125Disposition of part of severance tax on salt water
- Ark. Code Ann. § 26-58-126Severance tax rate for lead ore
- Ark. Code Ann. § 26-58-127Cost recovery periods for new discovery gas and high-cost gas
- Ark. Code Ann. § 26-58-128Determination of new discovery gas, high-cost gas, or marginal gas
- Ark. Code Ann. § 26-58-129Natural gas severance tax payment, apportionment of severance tax between royalty owner and producer, and authority for rulemaking