Statutes, codes, and regulations
Arkansas Code of 1987
Title 27 - TRANSPORTATIONSubtitle 5 - HIGHWAYS, ROADS, AND STREETSChapter 67 - STATE HIGHWAY SYSTEM
Subchapter 2 - HIGHWAY DESIGNATION, CONSTRUCTION, AND MAINTENANCE
Section 27-67-210 - Sales and severance tax exemption - Sand and gravel

Ark. Code § 27-67-210

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Current with legislation from 2024 effective through May 3, 2024.
Section 27-67-210 - Sales and severance tax exemption - Sand and gravel

When the Arkansas Department of Transportation, by lease or by oral or written agreement with the landowner, enters upon the land and severs sand and gravel for the purpose of using the sand and gravel in the repair, maintenance, or construction of state highways, then the department as the producer and the owner of the land shall not be liable for, nor shall they pay to the State of Arkansas, any sales or gross receipts taxes or severance taxes upon the sand and gravel.

Ark. Code § 27-67-210

Amended by Act 2017, No. 707,§ 386, eff. 8/1/2017.
Acts 1953, No. 345, § 1; A.S.A. 1947, § 76-243.