Arkansas § 8-5-503 - Denial of tax deductions.
Full text of Arkansas Arkansas Code of 1987 Annotated § 8-5-503 — Denial of tax deductions., with citation guidance and answers to common questions.
§ 8-5-503. Denial of tax deductions.
Should any individual, partnership, corporation, or employee knowingly or negligently cause, let, or permit salt water to flow, seep, or otherwise escape from the leased premises, the rights of the party to claim tax deductions or credits under §§ 8-5-501, 8-5-502, 26-58-201 — 26-58-206, 26-58-207 [repealed], and 26-58-208 — 26-58-210, will be denied for a period of twelve (12) months. Any individual can file a complaint before the Arkansas Pollution Control and Ecology Commission against anyone for violations of this section and secure a hearing. If the commission should find that the accused has violated this section, then the violator shall be denied any tax exemption for a period of one (1) year. Any violation of this section during the period of the suspension shall extend the suspension one (1) year from the date of the last violation.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 8-5-503
What does Arkansas Code of 1987 Annotated § 8-5-503 cover?
Section 8-5-503 ("Denial of tax deductions.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 8-5-503?
A common citation format is "Arkansas Code of 1987 Annotated § 8-5-503" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 8-5-503 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.