On April 28, 1993, at approximately 0745 central daylight time (CDT), a Bell K Copter 47G 2, N7766, was substantially damaged while maneuvering near Walnut Ridge, Arkansas. The commercial pilot was not injured. Weather for their aerial application flight was visual meteorological conditions. The pilot reported, in an interview with a Federal Aviation Administration inspector and in two written statements, that while he was maneuvering the tailboom struck an electrical power line. After the initial contact the wires cut through the skin and contacted the tailrotor drive shaft, resulting in a loss of directional control. Following the loss of directional control the pilot reported that the helicopter began to spin, so he rolled of the throttle. As partial control was regained the helicopter descended uncontrollably to the ground. On ground impact with the freshly plowed field the helicopter rolled onto its side. The helicopter was released to the owner.