{"data":{"id":"us-ar/ark.-code-ann.-26-58-105","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-58-105","heading":"Rules and forms regarding severance taxes on timber","body":"The Secretary of the Department of Finance and Administration with the advice and approval of the Arkansas Forestry Commission shall develop and adopt appropriate rules and forms to carry out the intent and purposes of this subchapter with respect to severance taxes on timber.","path":["AR Code","Title 26","Chapter 58","Subchapter 1"],"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":"db3e4068a5944505ff721f7f186682b62484239b7fe32cb45d0533b7daa23c95","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-58-104","next":"us-ar/ark.-code-ann.-26-58-106"},"notice":"GroundRules: Original legal text. Not legal advice."}