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Current as of March 28, 2024 | Updated by Findlaw Staff
(a) In addition to the tax levied by § 26-58-107, there is levied an additional severance tax on coal in the amount of eight cents (8¢) per ton of two thousand pounds (2,000 lbs.). The additional tax shall be collected in the same manner as prescribed by this subchapter.
(b) The additional tax shall be deposited into the State Treasury to the credit of the Constitutional Officers Fund and the State Central Services Fund.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-58-112. Coal--Additional tax - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-58-112/
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