Arkansas Code
Subtitle 5 - State Taxes
Chapter 58 - Severance Taxes

Subchapter 1 - General Provisions

§ 26-58-101. Definitions - As used in this subchapter: (1) “Acquired”, when used in...

§ 26-58-102. Effect of subchapter on other laws - Nothing in this subchapter shall be construed to affect, amend,...

§ 26-58-103. Liability for other taxes not affected by subchapter - Payment of the severance tax shall not affect the liability...

§ 26-58-105. Rules and forms regarding severance taxes on timber - The Secretary of the Department of Finance and Administration with...

§ 26-58-108. Exception to imposition of tax - The provisions of this subchapter shall not apply to nor...

§ 26-58-109. Tax additional to property tax - The severance tax imposed by this subchapter is in addition...

§ 26-58-110. Additional privilege or excise taxes prohibited - No other privilege or excise taxes in addition to the...

§ 26-58-111. Rate of tax — Definition - The severance tax is to be predicated upon the quantity...

§ 26-58-121. Information provided to Arkansas Forestry Commission - The Secretary of the Department of Finance and Administration is...

§ 26-58-123. Lien for taxes, penalties, and costs upon natural resources and equipment - The State of Arkansas shall have a lien for the...

§ 26-58-125. Disposition of part of severance tax on salt water - Of the fee levied per one thousand (1,000) barrels in...

Subchapter 2 - Tax Credits for Certain Oil and Gas Producers

§ 26-58-201. Definitions - As used in this subchapter: (1) (A) “Approved underground saltwater...

§ 26-58-203. Penalty - Any person violating the provisions of this subchapter shall be...

§ 26-58-204. Severance tax credit for oil producer - An oil producer in this state who provides for the...

§ 26-58-205. Severance tax credit for natural gas producer - A natural gas producer charged with the responsibility of reporting...

§ 26-58-209. Cost of maintaining saltwater disposal system - The cost of a producer in maintaining an approved underground...

§ 26-58-210. Records - A producer obtaining the benefits of the provisions of this...