Chapter
Severance Taxes
- Ark. Code Ann. § 26-58-101— Definitions
- Ark. Code Ann. § 26-58-102— Effect of subchapter on other laws
- Ark. Code Ann. § 26-58-103— Liability for other taxes not affected by subchapter
- Ark. Code Ann. § 26-58-104— Arkansas Tax Procedure Act applicable
- Ark. Code Ann. § 26-58-105— Rules and forms regarding severance taxes on timber
- Ark. Code Ann. § 26-58-106— Permits to engage in business
- Ark. Code Ann. § 26-58-107— Levy of tax
- Ark. Code Ann. § 26-58-108— Exception to imposition of tax
- Ark. Code Ann. § 26-58-109— Tax additional to property tax
- Ark. Code Ann. § 26-58-110— Additional privilege or excise taxes prohibited
- Ark. Code Ann. § 26-58-111— Rate of tax — Definition
- Ark. Code Ann. § 26-58-112— Additional tax on coal — Disposition
- Ark. Code Ann. § 26-58-113— Additional tax on stone and crushed stone — Deposit and allocation of funds
- Ark. Code Ann. § 26-58-114— Reports and payment of tax by producers, primary processors — Cancellation of permit upon cessation of business — Penalty for noncompliance
- Ark. Code Ann. § 26-58-115— Reports and payment due from producer actually severing or from primary processor — Methods of accumulating tax payment — Penalty for noncompliance
- Ark. Code Ann. § 26-58-116— Purchasers' reports and payment of tax — Penalties for noncompliance
- Ark. Code Ann. § 26-58-117— Responsibility for filing reports
- Ark. Code Ann. § 26-58-118— Reports — Transporters
- Ark. Code Ann. § 26-58-119— Procedure upon failure to file reports or pay tax, filing inaccurate reports — Penalties — Subpoenas
- Ark. Code Ann. § 26-58-120— Arkansas Forestry Commission — Access to information — Investigations
- Ark. Code Ann. § 26-58-121— Information provided to Arkansas Forestry Commission
- Ark. Code Ann. § 26-58-122— Procedures followed upon failure to pay severance taxes due the Arkansas Forestry Commission
- Ark. Code Ann. § 26-58-123— Lien for taxes, penalties, and costs upon natural resources and equipment
- Ark. Code Ann. § 26-58-124— Distribution of severance tax generally
- Ark. Code Ann. § 26-58-125— Disposition of part of severance tax on salt water
- Ark. Code Ann. § 26-58-126— Severance tax rate for lead ore
- Ark. Code Ann. § 26-58-127— Cost recovery periods for new discovery gas and high-cost gas
- Ark. Code Ann. § 26-58-128— Determination of new discovery gas, high-cost gas, or marginal gas
- Ark. Code Ann. § 26-58-129— Natural gas severance tax payment, apportionment of severance tax between royalty owner and producer, and authority for rulemaking
- Ark. Code Ann. § 26-58-201— Definitions
- Ark. Code Ann. § 26-58-202— Applicability
- Ark. Code Ann. § 26-58-203— Penalty
- Ark. Code Ann. § 26-58-204— Severance tax credit for oil producer
- Ark. Code Ann. § 26-58-205— Severance tax credit for natural gas producer
- Ark. Code Ann. § 26-58-206— Permit for credit
- Ark. Code Ann. § 26-58-207— [Repealed.]
- Ark. Code Ann. § 26-58-208— Amounts of credits or tax — Maximum annual credits allowed
- Ark. Code Ann. § 26-58-209— Cost of maintaining saltwater disposal system
- Ark. Code Ann. § 26-58-210— Records
- Ark. Code Ann. § 26-58-211— [Repealed.]
- Ark. Code Ann. § 26-58-301— Levy for benefit of Arkansas Museum of Natural Resources Fund
- Ark. Code Ann. § 26-58-302— Additional levy for benefit of Arkansas Museum of Natural Resources Fund
- Ark. Code Ann. § 26-58-303— Levy for benefit of Arkansas Museum of Natural Resources Bond Redemption Fund