Delegation of authority

# (a)

The State Historic Preservation Officer is delegated all powers necessary and convenient to carry out the responsibilities contained in this rule.

# (b)

# (1)

The Department of Finance and Administration and State Insurance Department are responsible for all procedures, legal determinations, and rules concerning the tax consequences relating to the Arkansas Historic Rehabilitation Income Tax Credit Act, Arkansas Code § 26-51-2201 et seq.

# (2)

Any certification made by the State Historic Preservation Officer pursuant to the Arkansas Historic Rehabilitation Income Tax Credit Act or this rule shall not be considered as binding upon the Department of Finance and Administration and State Insurance Department with respect to tax consequences.