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.
Ark. Code Ann. § 26-58-108
Exception to imposition of tax
Acts 1947, No. 136, § 2; 1967, No. 379, § 1; 1971, No. 147, § 1; 1983, No. 254, § 2; A.S.A. 1947, § 84-2102.
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.