Code of Arkansas Rules Title 26 — Taxation
26 CAR § 103-104
Applicability
Official textcodeofarrules.arkansas.gov
# (a)
This income tax rule shall apply to all tax years beginning on and after January 1, 1997.
# (b)
The first income tax credits will be available on the 1997 individual income tax returns filed in 1998.
Source: view the official text
In this chapter (4 sections)
- 103-101 · Definitions
- 103-102 · Individual income tax credit for political contributions
- 103-103 · Prohibition of credit for federal candidates
- 103-104 · Applicability