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Section 26-61-102 - Definition — Arkansas Law | CourtGPT
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  2. Laws/
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  4. Title 26 - Taxation (§§ 26-1-101 — 26-82-119)/
  5. Subtitle 5 - State Taxes/
  6. Chapter 61 - Tax on Timberlands and Rangelands/
  7. Section 26-61-102 - Definition
Arkansas Legal Code

Section 26-61-102 - Definition

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As used in this chapter, 'timberlands' shall be defined in the manner prescribed in Arkansas Constitution, Amendment 59, and legislation enacted to implement the provisions of Arkansas Constitution, Amendment 59.Acts 1977, No. 388, § 1; 1981, No. 426, § 2; 1985, No. 1010, § 2; A.S.A. 1947, § 84-310.1.

As used in this chapter, 'timberlands' shall be defined in the manner prescribed in Arkansas Constitution, Amendment 59, and legislation enacted to implement the provisions of Arkansas Constitution, Amendment 59.Acts 1977, No. 388, § 1; 1981, No. 426, § 2; 1985, No. 1010, § 2; A.S.A. 1947, § 84-310.1.