Chapter 58 - Severance Taxes
- 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.
- § 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 - Monthly reports and payment of tax by producers, primary processors -- Cancellation of permit upon cessation of business -- Penalty for noncompliance.
- § 26-58-115
- § 26-58-116 - Purchasers' reports and payment of tax -- Penalties for noncompliance.
- § 26-58-117 - Responsibility for filing monthly 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.
- Subchapter 2 - Tax Credits for Certain Oil and Gas Producers
- § 26-58-201 - Definitions.
- § 26-58-202 - Applicability.
- § 26-58-203 - Penalty.
- § 26-58-204 - Credit on severance tax of oil producer.
- § 26-58-205 - Credit on severance tax of gas producer.
- § 26-58-206 - Permit for credit.
- § 26-58-207 - Reports of tax due on oil produced.
- § 26-58-208 - Amounts of credits or tax -- Maximum annual credits allowed.
- § 26-58-209 - Cost of maintaining salt water disposal system.
- § 26-58-210 - Records.
- § 26-58-211 - [Repealed.]
- Subchapter 3 - Additional Oil and Brine Taxes