Ark. Code Ann. § 26-58-129: Natural gas severance tax payment, apportionment of severance tax between royalty owner and producer, and authority for rulemaking

(a) The severance tax on natural gas shall be paid in the manner provided in this chapter.

(b) 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.

(c) The Department of Finance and Administration may promulgate the rules necessary to enforce the provisions of this act.