When the Arkansas State Highway and Transportation Department, by lease or by oral or written agreement with the landowner, enters upon the land and severs sand and gravel for the purpose of using the sand and gravel in the repair, maintenance, or construction of state highways, then the department as the producer and the owner of the land shall not be liable for, nor shall they pay to the State of Arkansas, any sales or gross receipts taxes or severance taxes upon the sand and gravel.
Section: Previous 27-67-203 27-67-204 27-67-205 27-67-206 27-67-207 27-67-208 27-67-209 27-67-210 27-67-211 27-67-212 27-67-213 27-67-214 27-67-215 27-67-216 27-67-217 NextLast modified: November 15, 2016