Code of Arkansas Rules Title 26 — Taxation
26 CAR § 167-101
Purpose
Official textcodeofarrules.arkansas.gov
# (a)
This part is promulgated to implement and clarify Title 26, Chapter 58 of the Arkansas Code as it relates to severance tax levied upon natural gas production.
# (b)
All persons affected by or relying upon this part are advised to read it in its entirety because the meaning of the provisions of one (1) section may depend upon the provisions contained in another section.
Source: view the official text
In this chapter (10 sections)
- 167-101 · Purpose
- 167-102 · Definitions
- 167-103 · Determination of market value and marketing costs
- 167-104 · Categories of natural gas and classification of natural gas…
- 167-105 · Amount and nature of tax
- 167-106 · Cost recovery periods
- 167-107 · Determination of new discovery gas, high-cost gas, or…
- 167-108 · Apportionment of severance tax between royalty owner and…
- 167-109 · Monthly reports and payment of tax
- 167-110 · Monthly reports and payment of tax by first purchasers