As used in this subchapter: (1) “Acquired”, when used in reference to the severance tax on timber, means the time when timber is first weighed or measured by a primary processor after severance; (2) “Completion” or “completed” means the act of making a well capable of producing gas; (3) “Conventional gas well” means any gas […]
Nothing in this subchapter shall be construed to affect, amend, or repeal § 15-71-101 et seq. and § 15-72-101 et seq.
Payment of the severance tax shall not affect the liability of the producers for all state, county, municipal, district, and special taxes upon their real and other corporeal property.
The Secretary of the Department of Finance and Administration with the advice and approval of the Arkansas Forestry Commission shall develop and adopt appropriate rules and forms to carry out the intent and purposes of this subchapter with respect to severance taxes on timber.
The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenance of his or her own structures or […]
The severance tax imposed by this subchapter is in addition to the general property tax.
No other privilege or excise taxes in addition to the severance tax shall be imposed upon the right to utilize natural resources and timber.
The severance tax is to be predicated upon the quantity severed and at the following rates: (1) On barite, bauxite, titanium ore, manganese and manganiferous ores, zinc ore, and cinnabar, fifteen cents (15¢) per ton of two thousand pounds (2,000 lbs.); (2) On coal, lignite, and iron ore, two cents (2¢) per ton of two […]
The Secretary of the Department of Finance and Administration is directed to release any and all information requested by the Arkansas Forestry Commission which is related to the collection of timber severance taxes. This information shall include, but not be limited to, names, addresses, and amounts paid.
The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources and timber severed from the soil or water and also upon any wells, machinery, tools, and implements used in severing such resources, and upon the tract of land from which the […]
Of the fee levied per one thousand (1,000) barrels in § 26-58-111(9), forty-five cents (45¢) shall be deposited into the State Treasury as special revenues, and the Treasurer of State shall credit the amount thereof to the Oil and Gas Commission Fund.
