Ark. Code Ann. § 26-58-116 (2020)
Purchasers' reports and payment of tax — Penalties for noncompliance
History. Acts 1947, No. 136, § 7; 1955, No. 100, § 1; 1983, No. 254, § 6; A.S.A. 1947, § 84-2107; Acts 2009, No. 145, § 2; 2009, No. 655, § 102; 2011, No. 278, §§ 3, 4; 2019, No. 910, § 4250.
Amendments. The 2009 amendment by No. 145 rewrote and redesignated (a); inserted (b), (c)(2), and (c)(3)(B) and redesignated the remaining subsections accordingly; inserted “excluding natural gas” in (c)(1), (c)(3)(A), (c)(4), (d)(1) and (d)(2); inserted “including a purchaser of natural gas” in (d)(2); and made related and stylistic changes.
The 2009 amendment by No. 655 rewrote present (d) and (e).
The 2011 amendment substituted “reporting period” for “month” in the introductory paragraph of (a)(1), (a)(1)(A), and in (b)(2); substituted “reporting period” for “calendar month” in (b)(1)(A); and deleted “monthly” preceding “report required” in (e)(3) and (e)(4).
The 2019 amendment substituted “Secretary” for “Director” in the introductory language of (a) and “secretary” for “director” throughout the section.
Case Notes
In General.
As to presumption of validity of Acts 1955, No. 160, see Bradley Lumber Co. v. Cheney, 226 Ark. 857, 295 S.W.2d 765 (1956).
Withholding of Tax.
This section and the administrative regulations promulgated thereunder are not an attempt to collect a severance tax upon rough lumber as such, but a levy upon the severing of timber and timber products, and supplement statutes require specified processing mills in connection with their purchases of such timber and timber products to withhold from the seller any amount of tax still owed to the state, and it does not require a purchaser of rough lumber to pay a tax thereon even though the severance tax has already been paid upon the timber from which the lumber is made. Bradley Lumber Co. v. Cheney, 226 Ark. 857, 295 S.W.2d 765 (1956).
Cited: Phillips Pet. Co. v. Heath, 254 Ark. 847, 497 S.W.2d 30 (1973).