(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.Acts 1983, No. 560, § 1; A.S.A. 1947, § 84-2102.11. (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.Acts 1983, No. 560, § 1; A.S.A. 1947, § 84-2102.11.
Arkansas Legal Code