Code of Arkansas Rules Title 26 — Taxation
26 CAR § 167-108
Apportionment of severance tax between royalty owner and producer
Official textcodeofarrules.arkansas.gov
The portion of the severance tax that is required to be deducted from the royalty owner or other interest shall be calculated in the same manner as the portion of the severance tax borne by the producer.
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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