There is a newer version
of
this Subchapter
2019 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 58 - Severance Taxes
Subchapter 1 - General Provisions
- Tit. 26, Subtit. 5., Ch. 58, Subch. 1 Note
- § 26-58-101. Definitions
- § 26-58-102. Effect of Subchapter on Other Laws
- § 26-58-103. Liability for Other Taxes Not Affected by Subchapter
- § 26-58-104. Arkansas Tax Procedure Act Applicable
- § 26-58-105. Rules and Forms Regarding Severance Taxes on Timber
- § 26-58-106. Permits to Engage in Business
- § 26-58-107. Levy of Tax
- § 26-58-108. Exception to Imposition of Tax
- § 26-58-109. Tax Additional to Property Tax
- § 26-58-110. Additional Privilege or Excise Taxes Prohibited
- § 26-58-111. Rate of Tax - Definition
- § 26-58-112. Additional Tax on Coal - Disposition
- § 26-58-113. Additional Tax on Stone and Crushed Stone - Deposit and Allocation of Funds
- § 26-58-114. Reports and Payment of Tax by Producers, Primary Processors - Cancellation of Permit Upon Cessation of Business - Penalty for Noncompliance
- § 26-58-115. Reports and Payment Due From Producer Actually Severing or From Primary Processor - Methods of Accumulating Tax Payment - Penalty for Noncompliance
- § 26-58-116. Purchasers' Reports and Payment of Tax - Penalties for Noncompliance
- § 26-58-117. Responsibility for Filing Reports
- § 26-58-118. Reports - Transporters
- § 26-58-119. Procedure Upon Failure to File Reports or Pay Tax, Filing Inaccurate Reports - Penalties - Subpoenas
- § 26-58-120. Arkansas Forestry Commission - Access to Information - Investigations
- § 26-58-121. Information Provided to Arkansas Forestry Commission
- § 26-58-122. Procedures Followed Upon Failure to Pay Severance Taxes Due the Arkansas Forestry Commission
- § 26-58-123. Lien for Taxes, Penalties, and Costs Upon Natural Resources and Equipment
- § 26-58-124. Distribution of Severance Tax Generally
- § 26-58-125. Disposition of Part of Severance Tax on Salt Water
- § 26-58-126. Severance Tax Rate for Lead Ore
- § 26-58-127. Cost Recovery Periods for New Discovery Gas and High-Cost Gas
- § 26-58-128. Determination of New Discovery Gas, High-Cost Gas, or Marginal Gas
- § 26-58-129. Natural Gas Severance Tax Payment, Apportionment of Severance Tax Between Royalty Owner and Producer, and Authority for Rulemaking
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