Ark. Code § 26-61-103

Current with legislation from 2024 Fiscal and Special Sessions.

Section 26-61-103 - Levy of tax

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.

Amended by Act 2013, No. 1391,§ 1, eff. for assessment years beginning on and after 2013.

Acts 1969, No. 354, § 1; 1977, No. 388, § 2; 1981, No. 426, § 1; 1985, No. 1010, § 1; A.S.A. 1947, § 84-310; Acts 1993, No. 865, § 1; 1993, No. 1112, § 1.