{"data":{"id":"us-ar/ark.-code-ann.-26-61-103","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-61-103","heading":"Levy of tax","body":"There is levied on all timberlands in this state an annual tax of twenty cents (20¢) per acre to be collected under this chapter for deposit into the State Treasury for credit to the State Forestry Fund as special revenues to be used for the maintenance, operation, and improvement of the Arkansas Forestry Commission in its statewide program for the detection, prevention, and suppression of forest fires.","path":["AR Code","Title 26","Chapter 61"],"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":"e13d457770aad915ddebae828e06c00fd747e8c4f82d1cedbc77269bca60593f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-61-102","next":"us-ar/ark.-code-ann.-26-61-104"},"notice":"GroundRules: Original legal text. Not legal advice."}