The provisions of this subchapter shall not apply to nor shall any severance tax be required of or collected from an individual who occasionally severs natural resources or timber from his or her own premises to be utilized by him or her in the construction, repair, or maintenance of his or her own structures or improvements.
Structure Arkansas Code
Subchapter 1 - General Provisions
§ 26-58-102. Effect of subchapter on other laws
§ 26-58-103. Liability for other taxes not affected by subchapter
§ 26-58-105. Rules and forms regarding severance taxes on timber
§ 26-58-108. Exception to imposition of tax
§ 26-58-109. Tax additional to property tax
§ 26-58-110. Additional privilege or excise taxes prohibited
§ 26-58-111. Rate of tax — Definition
§ 26-58-121. Information provided to Arkansas Forestry Commission
§ 26-58-123. Lien for taxes, penalties, and costs upon natural resources and equipment
§ 26-58-125. Disposition of part of severance tax on salt water