{"data":{"id":"us-ar/ark.-code-ann.-15-71-108","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 15-71-108","heading":"Purchaser to deduct and remit assessment to commission - Remission by producer","body":"(a) A person purchasing oil in this state at the well or a person selling gas at the first point of sale under a contract or agreement requiring payments for production to the respective owners thereof, in respect of which production any sums assessed under the provisions of § 15-71-107 are payable to the Oil and Gas Commission, is authorized, empowered, and required to deduct from any sum so payable to a person the amount due the commission by virtue of the assessment and remit that sum to the commission.\n\n(b) A person taking oil or gas from a well in this state for use or resale, in respect of which production any sums assessed under the provisions of § 15-71-107 are payable to the commission, shall remit any sum so due to the commission in accordance with the commission's rules.","path":["AR Code","Title 15","Chapter 71"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"7a6a55c8887483ccf9fe7402e50941d2fa916c26bb3a6d65dccdc70749521830","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-15-71-107","next":"us-ar/ark.-code-ann.-15-71-109"},"notice":"GroundRules: Original legal text. Not legal advice."}