If any person or corporation taking or using the power shall elect to use the power exclusively for its own use in manufacturing or other purposes named in this subchapter, the Arkansas Public Service Commission shall assess the tax for taking and using the power on the basis of power so taken and used, with the power to be charged for as if it had been sold to private consumers.
Structure Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Subtitle 1 - Public Utilities And Carriers
Chapter 18 - Light, Heat, And Power Utilities
Subchapter 4 - Waterpower Companies
§ 23-18-401. Waterpower a part of public domain
§ 23-18-402. Erection of dams to develop electric power
§ 23-18-403. Application for permit to use power — Compensation
§ 23-18-404. Limitation on time to begin work — Time allowed to coincide with federal licenses
§ 23-18-405. Damages for land taken — Assessment by court
§ 23-18-406. Eminent domain generally
§ 23-18-407. Eminent domain — Railroad in connection with use or construction of dam
§ 23-18-408. Power for public use — Sale to private parties
§ 23-18-409. Terms and conditions for use of power — Rental — Exception
§ 23-18-410. Tax on power used exclusively for taker's purposes