When the Arkansas Department of Transportation, by lease or by oral or written agreement with the landowner, enters upon the land and severs sand and gravel for the purpose of using the sand and gravel in the repair, maintenance, or construction of state highways, then the department as the producer and the owner of the land shall not be liable for, nor shall they pay to the State of Arkansas, any sales or gross receipts taxes or severance taxes upon the sand and gravel.
Ark. Code Ann. § 27-67-210
Sales and severance tax exemption — Sand and gravel
Acts 1953, No. 345, § 1; A.S.A. 1947, § 76-243; Acts 2017, No. 707, § 386.
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.