Code of Arkansas Rules Title 26 — Taxation
26 CAR § 169-101
Definitions
For purposes of this part, unless otherwise required by their context, the following definitions apply:
# (1)
"Nonresidential construction permit" means any construction permit issued by a political subdivision of this state for a nonresidential construction project;
# (2)
"Nonresidential construction project" means construction of a building or structure for any use other than a residential construction project;
# (3)
# (A)
"Residential construction project" means any project consisting of one (1) but not more than four (4) units of new construction for residential occupancy.
# (B)
The term "unit" includes any building or structure intended for use as a residence or living quarters for an individual or their family and shall include any storage buildings, utility buildings, garages, or fences appurtenant thereto; and
# (4)
"Surcharge" means a fee to be collected at the rate of fifty cents ($.50) per each one thousand dollars ($1,000) of construction authorized on nonresidential construction permits issued by a political subdivision.
Source: view the official text
In this chapter (4 sections)
- 169-101 · Definitions
- 169-102 · Effective date
- 169-103 · Administration
- 169-104 · Audit and records