year period shall not be less than 50 percent of the 
amount of forest products severance tax collected 
in such county together with the equal portion of 
any available matching funds. 
ARKANSAS 
Severance Tax. 
Mandatory. Enacted 1923, reenacted 1947. Amended 
1949, 1953, 1955, and 1959. 
Statutes 1947 as amended. Secs. 84-2101 
to 2112. 
Persons subject to tax 
Persons engaging in the business of severing 
natural resources including timber and timber 
products. 
Rate of tax 
Pine 
Veneer bolts or billets 
Exemption 
Individuals who occasionally sever natural 
resources from their own premises to be utilized by 
them for their own personal use and not for sale. 
ies OS ee ee eee 50 cents per 1,000 board feet log scale 
\. SS os 2 ee ee bee eee 25 cents per 1,000 board feet log scale 
Ie 9 I op ea Bey 25 cents per cord (128 cu. ft. 
Pin 23 2 Sat RE et ee 20 cents per cord (128 cu. ft. 
Stave bolts or billets, and splits____________ Sd 50 cents per cord (128 cu. ft. 
Handle, and other bolts or billets 
Crossties 
Posts or poles 10 feet or less in length 
Posts or poles 10 to 16 feet in length 
Posts or poles over 16 feet in length, and on piling 
such as used for piers or telephone poles 
Tax administration 
Reports. Producers must secure a permit from 
the Commissioner of Revenues before natural 
resources are severed. Producers must report to the 
Commissioner monthly any timber or timber 
products sold directly to consumers other than 
mills or manufacturers. Provision is also made for 
reports by purchasers of timber products and for 
information returns from transporters of timber 
products within, across, or out of the State. 
Mills or other manufacturing establishments 
engaged in further processing, or manufacturing 
timber or timber products, are required to withhold 
severance taxes and remit them direct to the 
51 
) 
) 
2 aca? DER res SE ele eee 25 cents per cord (128 cu. ft.) 
) 
) 
Siete ls, 20 cents per cord (128 cu. ft. 
eee seep rel £55 MITE § op ee 1 cent each 
lé cent each 
Y% cent each 
pS 20 cents per 100 lineal feet 
Commissioner, who may prepare conversion form- 
ulas for use in calculating taxes due on sawtimber 
converted into lumber. Mills or other manufac- 
turers must report monthly the total taxes 
withheld. 
Collection. Taxes are paid to the Commissioner 
of Revenues when filing the monthly reports. 
Use of revenue 
Tax collections are paid into the State Treasury 
and distributed as follows: 3 percent to the general 
revenue fund for State government expenses and 
97 percent to the State forestry fund for the 
purposes of the State Forestry Commission. 
