There is a newer version of the Arkansas Code
2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 61 - Tax on Timberlands and Rangelands
§ 26-61-108 - Time for payment.
AR Code § 26-61-108 (2015) What's This?
The special taxes levied under this chapter shall be paid by the respective owners of timberlands at the time real property taxes are paid but in no event later than October 15 of the year next following the year in which the taxes were extended on the tax records.
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