In accordance with Arkansas Code Annotated, Title 26, Chapter 58, Article 128 (§ 26-58-128), the Director of the Oil and Gas Commission shall determine the well categories for all gas production wells, which will in turn be used by the Arkansas Department of Finance and Administration to determine the appropriate severance tax rate for each well.

Please see the Arkansas Code section for instructions on viewing the Arkansas code.

To view severance tax rates:

- Select a report year
- Select a year folder by clicking the next to the year
- Click the .xls file to view the application