(a) There is levied and there shall be collected from each producer of natural resources and each producer of timber in the State of Arkansas, a privilege or license tax to be known as "severance tax".
(b) The severance tax is to be paid to the Director of the Department of Finance and Administration.
Section: Previous 26-58-102 26-58-103 26-58-104 26-58-105 26-58-106 26-58-107 26-58-108 26-58-109 26-58-110 26-58-111 26-58-112 26-58-113 26-58-114 26-58-115 NextLast modified: November 15, 2016