If any person or corporation taking or using the power shall elect to use the power exclusively for its own use in manufacturing or other purposes named in this subchapter, the Arkansas Public Service Commission shall assess the tax for taking and using the power on the basis of power so taken and used, with the power to be charged for as if it had been sold to private consumers.
Ark. Code Ann. § 23-18-410
Tax on power used exclusively for taker's purposes
Acts 1927, No. 121, § 6; Pope's Dig., § 14478; A.S.A. 1947, § 73-2006.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.