{"data":{"id":"us-ar/ark.-code-ann.-15-72-1001","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 15-72-1001","heading":"Tax incentives - Increased volume by enhanced recovery","body":"An oil producer who initiates a program for the enhanced recovery of crude oil pursuant to a plan first approved by the Oil and Gas Commission for purposes of recovering the incremental oil from a well or group of wells which results in the production of a volume of crude oil in excess of the volume produced prior to the commencement of the project shall be granted a fifty percent (50%) reduction in the severance tax which would otherwise be required to be paid, as provided for in § 26-58-111(6) , on the total quantity of the incremental increase in crude oil produced as a result of the approved enhanced recovery project.","path":["AR Code","Title 15","Chapter 72","Subchapter 10"],"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":"f5c04c8fbf583cadd158210613522f6837b4810f4577f86cd0c93bb5e725b348","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-15-71-118","next":"us-ar/ark.-code-ann.-15-72-1002"},"notice":"GroundRules: Original legal text. Not legal advice."}