51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-58-101 Definitions
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(1) As used in this subchapter:(1) “Acquired”, when used in reference to the severance tax on timber, means the time when timber is first weighed or measured by a primary processor after severance;(2) “Completion” or “completed” means the act of making a well capable of producing…
Ark. Code Ann. § 26-58-102 Effect of subchapter on other laws
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Nothing in this subchapter shall be construed to affect, amend, or repeal § 15-71-101 et seq. and § 15-72-101 et seq.
Ark. Code Ann. § 26-58-103 Liability for other taxes not affected by subchapter
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Payment of the severance tax shall not affect the liability of the producers for all state, county, municipal, district, and special taxes upon their real and other corporeal property.
Ark. Code Ann. § 26-58-104 Arkansas Tax Procedure Act applicable
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(a) The tax levied in this subchapter is a “state tax” as that term is defined in the Arkansas Tax Procedure Act, § 26-18-101 et seq. (b) The provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq., shall so far as practicable be applicable to the tax levied by this sub…