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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 58 - Severance Taxes
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Subchapter 1 - General Provisions
Subchapter 1 - General Provisions
§ 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. Regulations 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