Arkansas Code Title 26, Subtitle 5, Chapter 58, Subchapter 1 - General Provisions

• § 26-58-101 - Definitions.
  As used in this subchapter: (1) "Acquired", when used in reference to the severance tax on timber, means the time when timber is first...
• § 26-58-102 - Effect of Subchapter on Other Laws.
  Nothing in this subchapter shall be construed to affect, amend, or repeal § 15-71-101 et seq. and § 15-72-101 et seq.
• § 26-58-103 - Liability for Other Taxes Not Affected by Subchapter.
  Payment of the severance tax shall not affect the liability of the producers for all state, county, municipal, district, and special taxes upon their...
• § 26-58-104 - Arkansas Tax Procedure Act Applicable.
  (a) The tax levied in this subchapter is a "state tax" as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101...
• § 26-58-105 - Regulations and Forms Regarding Severance Taxes on Timber.
  The Director of the Department of Finance and Administration with the advice and approval of the Arkansas Forestry Commission shall develop and adopt appropriate...
• § 26-58-106 - Permits to Engage in Business.
  (a) (1) Any individual or firm desiring to engage in the business of severing natural resources or timber before entering the business shall make...
• § 26-58-107 - Levy of Tax.
  (a) There is levied and there shall be collected from each producer of natural resources and each producer of timber in the State of...
• § 26-58-108 - Exception to Imposition of Tax.
  The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally...
• § 26-58-109 - Tax Additional to Property Tax.
  The severance tax imposed by this subchapter is in addition to the general property tax.
• § 26-58-110 - Additional Privilege or Excise Taxes Prohibited.
  No other privilege or excise taxes in addition to the severance tax shall be imposed upon the right to utilize natural resources and timber.
• § 26-58-111 - Rate of Tax.
  The severance tax is to be predicated upon the quantity severed and at the following rates: (1) On barite, bauxite, titanium ore, manganese and...
• § 26-58-112 - Additional Tax on Coal -- Disposition.
  (a) In addition to the tax levied by § 26-58-107, there is levied an additional severance tax on coal in the amount of eight...
• § 26-58-113 - Additional Tax on Stone and Crushed Stone -- Deposit and Allocation of Funds.
  (a) There is levied and there shall be collected from each producer of the following natural resources in this state an additional privilege or...
• § 26-58-114 - Reports and Payment of Tax by Producers, Primary Processors -- Cancellation of Permit Upon Cessation of Business -- Penalty for Noncompliance.
  (a) (1) Each producer of natural resources, excluding natural gas, and each primary processor of timber, whether or not he or she shall have...
• § 26-58-115 - Reports and Payment Due From Producer Actually Severing or From Primary Processor -- Methods of Accumulating Tax Payment -- Penalty for Noncompliance.
  (a) Except as otherwise provided in this subchapter, the report required by § 26-58-114 shall be filed and the payment of the severance tax...
• § 26-58-116 - Purchasers' Reports and Payment of Tax -- Penalties for Noncompliance.
  (a) Unless a purchaser of natural resources, excluding natural gas, is excused in writing by the Director of the Department of Finance and Administration...
• § 26-58-117 - Responsibility for Filing Reports.
  (a) (1) Notwithstanding the provisions of §§ 26-58-114 and 26-58-116, either the producer or severer of natural resources, excluding natural gas, or the purchaser...
• § 26-58-118 - Reports -- Transporters.
  (a) All transporters of natural resources, save and except only pipeline transporters, whenever and as often as requested by the Director of the Department...
• § 26-58-119 - Procedure Upon Failure to File Reports or Pay Tax, Filing Inaccurate Reports -- Penalties -- Subpoenas.
  (a) (1) In the event any producer or purchaser of natural resources or any primary processor of timber fails within the time provided for...
• § 26-58-120 - Arkansas Forestry Commission -- Access to Information -- Investigations.
  (a) (1) The Arkansas Forestry Commission and the authorized representatives of the commission shall have access to all tax returns and other information and...
• § 26-58-121 - Information Provided to Arkansas Forestry Commission.
  The Director of the Department of Finance and Administration is directed to release any and all information requested by the Arkansas Forestry Commission which...
• § 26-58-122 - Procedures Followed Upon Failure to Pay Severance Taxes Due the Arkansas Forestry Commission.
  (a) (1) In the event that the Arkansas Forestry Commission determines that any individual or corporation has failed to pay all severance taxes due...
• § 26-58-123 - Lien for Taxes, Penalties, and Costs Upon Natural Resources and Equipment.
  The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources...
• § 26-58-124 - Distribution of Severance Tax Generally.
  (a) All taxes, penalties, and costs collected by the Director of the Department of Finance and Administration under the provisions of this subchapter, except...
• § 26-58-125 - Disposition of Part of Severance Tax on Salt Water.
  Of the fee levied per one thousand (1,000) barrels in § 26-58-111(9), forty-five cents (45cent(s)) shall be deposited into the State Treasury as special...
• § 26-58-126 - Severance Tax Rate for Lead Ore.
  (a) The rate of the severance tax on lead ore shall be fifteen cents (15cent(s)) per ton of two thousand pounds (2,000 lbs.) or...
• § 26-58-127 - Cost Recovery Periods for New Discovery Gas and High-Cost Gas.
  (a) (1) The one-and-one-half-percent severance tax rate on new discovery gas shall apply to the first twenty-four (24) consecutive calendar months beginning on the...
• § 26-58-128 - Determination of New Discovery Gas, High-Cost Gas, or Marginal Gas.
  (a) The producer of a proposed or existing gas well may apply at any time to the Director of the Oil and Gas Commission...
• § 26-58-129 - Natural Gas Severance Tax Payment, Apportionment of Severance Tax Between Royalty Owner and Producer, and Authority for Rulemaking.
  (a) The severance tax on natural gas shall be paid in the manner provided in this chapter.(b) The portion of the severance tax that...

Last modified: November 15, 2016