The assessment is levied to promote the control and eradication of pseudorabies in swine. The assessment is collected/reported/paid by the livestock market operator. Monthly reporting forms are mailed out by the Miscellaneous Tax Section and are required to be completed/filed by the 15th day of each month following the report month.
Taxation
The assessment rate is $1.00 per head on all spent boars and sows sold at Arkansas livestock markets.
Applicable Statutes
AR Code Ann. §2-40-1201 et seq.
