Arkansas Code
Chapter 61 - Tax on Timberlands and Rangelands
§ 26-61-102. Definition

As used in this chapter, “timberlands” shall be defined in the manner prescribed in Arkansas Constitution, Amendment 59, and legislation enacted to implement the provisions of Arkansas Constitution, Amendment 59.

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Structure Arkansas Code

Arkansas Code

Title 26 - Taxation

Subtitle 5 - State Taxes

Chapter 61 - Tax on Timberlands and Rangelands

§ 26-61-101. Title

§ 26-61-102. Definition

§ 26-61-103. Levy of tax

§ 26-61-104. Nature of tax

§ 26-61-105. Lien on property

§ 26-61-108. Time for payment

§ 26-61-112. Exemption from tax