Arkansas Code Title 18, Subtitle 3, Chapter 28, Subchapter 4 - Mineral Proceeds
§ 18-28-401 - Definitions.
As used in this subchapter: (1) "Holder" means a person, wherever organized or domiciled, who is: (A) In possession of property that belongs to...
§ 18-28-402 - Escrow Accounts.
(a) (1) A holder of mineral proceeds shall establish an escrow account for mineral proceeds if the person entitled to the receipt of the...
§ 18-28-404 - Reports.
A report required to be made to the Auditor of State by a holder of abandoned mineral proceeds under this subchapter shall be submitted...