The tax is levied upon the primary processor of the timber and shall be computed on the weight, as determined at the last time the timber was weighed prior to undergoing the first processing after severance. The tax rate shall be:
- Pine timber - $0.17 per ton of two thousand pounds (2,000 lbs.)
- All other timber - $0.125 per ton of two thousand pounds (2,000 lbs.)
Applicable statutes: Arkansas Code Ann. §26-58-101 et. seq.