There is a newer version of the Arkansas Code
2020
2019
2018
2017
2016
Other previous versions
View our newest version here

2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 58 - Severance Taxes
Subchapter 1 - General Provisions
§ 26-58-112 - Additional tax on coal -- Disposition.

26-58-112. Additional tax on coal -- Disposition.

(a) In addition to the tax levied by 26-58-107, there is levied an additional severance tax on coal in the amount of eight cents (8cent(s)) per ton of two thousand pounds (2,000 lbs.). The additional tax shall be collected in the same manner as prescribed by this subchapter.

(b) The additional tax shall be deposited into the State Treasury to the credit of the Constitutional Officer's Fund and the State Central Services Fund.

Disclaimer: These codes may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.