When the Arkansas Department of Transportation, 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.
Structure Arkansas Code
Subtitle 5 - Highways, Roads, And Streets
Chapter 67 - State Highway System
Subchapter 2 - Highway Designation, Construction, and Maintenance
§ 27-67-201. Designation generally
§ 27-67-202. Truck route designations
§ 27-67-203. Scenic highway designations
§ 27-67-204. Designation of roads in and connected to state parks — Definition
§ 27-67-205. Designation of roads to municipal airports
§ 27-67-206. New construction generally — Definitions
§ 27-67-207. Maintenance generally
§ 27-67-208. Purchase of materials — Bids
§ 27-67-209. Priority of native resources used in construction and maintenance
§ 27-67-210. Sales and severance tax exemption — Sand and gravel
§ 27-67-211. Interference with traffic control devices or barricades — Definition
§ 27-67-212. Changing or widening roads — Role of county court
§ 27-67-213. Fog lines — White stripes on road edges
§ 27-67-214. Construction and maintenance of railroad crossings
§ 27-67-215. Maintenance of detour roads
§ 27-67-216. Repair of county roads damaged in construction or maintenance of state highway
§ 27-67-217. Direction signs to institutions of higher education
§ 27-67-218. Digging up highways without authorization
§ 27-67-219. John Paul Hammerschmidt Highway
§ 27-67-220. The Highway of Hope
§ 27-67-222. State police officer highway dedication program — Definition
§ 27-67-223. Rock ‘n’ Roll Highway 67
§ 27-67-224. The Arkansas Wine Country Trail
§ 27-67-225. The Gold Star Families Highway
§ 27-67-226. Delta Rhythm & Bayous Highway
§ 27-67-227. Arkansas Delta highway designations — Legislative findings
§ 27-67-228. Construction project information signs — Definitions