Ark. Code Ann. § 15-72-314: Unit area oil and gas - Product of tract

The portion of oil or gas produced from the unit area and allocated to a separately owned tract shall be deemed, for all purposes, to have been actually produced from the tract. Operations for the production of oil or gas from any part of the unit area, conducted pursuant to the order of the Oil and Gas Commission, shall be deemed, for all purposes, to be operations for the production of oil or gas from each separately owned tract in the unit area.