Code of Arkansas Rules Title 26 — Taxation
26 CAR § 251-101
Purpose
Official textcodeofarrules.arkansas.gov
Pursuant to Acts 2019, No. 855, the Division of Arkansas Heritage through its Arkansas Historic Preservation Program hereby establishes this rule governing the four-part application process for which the owner of a historic Arkansas property may apply for an income tax credit under the Arkansas Major Historic Rehabilitation Income Tax Credit Act, Arkansas Code § 26-51-2601 et seq.
Source: view the official text
In this chapter (14 sections)
- 251-101 · Purpose
- 251-102 · Definitions
- 251-103 · Delegation of authority
- 251-104 · Introduction to certifications of eligibility and…
- 251-105 · Application period
- 251-106 · Certifications of eligibility (Part 1 application)
- 251-107 · Standards for evaluating significance within historic…
- 251-108 · Certifications of proposed rehabilitation (Part 2 application)
- 251-109 · Application for Allocation of Funding (Part 3)
- 251-110 · Standards for rehabilitation
- 251-111 · Certification of completion (Part 4 application)
- 251-112 · Claiming credit/transferring credit
- 251-113 · Fees
- 251-114 · Appeals