§ 26-61-103 - Levy of tax.
26-61-103. Levy of tax.
There is levied on all timberlands in this state an annual tax of fifteen cents (15cent(s)) per acre to be collected in the manner provided in 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.