{"data":{"id":"us-ar/ark.-code-ann.-26-58-107","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-58-107","heading":"Levy of tax","body":"(a) There is levied and there shall be collected from each producer of natural resources and each producer of timber in the State of Arkansas, a privilege or license tax to be known as \"severance tax\".\n\n(b) The severance tax is to be paid to the Secretary of the Department of Finance and Administration.","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":"0d5d64354bd0b7965a6b05c3ddb53f48dc36e1aa9833a28da8a004f7c8a6e51e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-58-106","next":"us-ar/ark.-code-ann.-26-58-108"},"notice":"GroundRules: Original legal text. Not legal advice."}