{"data":{"id":"us-ar/ark.-code-ann.-15-72-1003","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 15-72-1003","heading":"Tax incentives - Increased volume by new research technology","body":"If the utilization of new research technology results in the increased production of crude oil by an active field, as established by the Oil and Gas Commission, then the total quantity of the incremental increase in crude oil produced as a result of the new technology shall be exempt from severance tax.","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":"97ec857f5eb0b6dad6481de3ce2012ab83f7bf45803b1fab0a98548acc2a618c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-15-72-1002","next":"us-ar/ark.-code-ann.-15-72-1101"},"notice":"GroundRules: Original legal text. Not legal advice."}