Code of Arkansas Rules Title 26 — Taxation
26 CAR § 260-307
Minimum standards for projects
(a)(1) The purpose for the creation and restoration of wetlands and riparian zones is to provide the state with significant benefits in the areas of:
(A) Flood control;
(B) Water quality enhancement;
(C) Sediment reduction;
(D) Fish and wildlife habitat;
(E) Recreation; and
(F) Recharging of groundwater.
(2) All construction operations of a project shall be carried out in such a manner that soil erosion and water degradation are minimized.
(b) A project must involve an area large enough to maintain adequate protection and integrity of the water resource and associated bank or shoreline.
(c) A project area must be identified with easily visible markings.
(d) A project must comply with all applicable federal, state, and local requirements, including permits.
(e) When practicable, the proposed project must incorporate applicable best management practices.
(f) Proposed projects must include activities that will:
(1) Contribute to the stabilization of the bank;
(2) Reduce erosion and sediment inputs to water bodies;
(3) Unless otherwise approved by the Private Wetland and Riparian Zone Creation, Restoration, and Conservation Committee or Department of Agriculture, establish a permanent vegetation covering of trees and grasses native to the area, adapted to the site based on soil and site factors; and
(4) Unless otherwise approved by the committee or department, limit use of the area by people or cattle.
Source: view the official text
In this chapter (30 sections)
- 260-101 · Purpose
- 260-102 · Legislation
- 260-103 · Definitions
- 260-104 · Tax credit amount allowed
- 260-105 · Application fee
- 260-106 · Delegation of authority
- 260-107 · Department of Agriculture reports to Department of Finance…
- 260-108 · Appeals
- 260-201 · Membership
- 260-202 · Procedures
- 260-203 · Committee responsibilities
- 260-301 · Application for creation and restoration credit
- 260-302 · Committee and director review
- 260-303 · Applicant’s responsibilities
- 260-304 · Certificate of completion
- 260-305 · Eligible costs
- 260-306 · Approved design standards
- 260-307 · Minimum standards for projects
- 260-308 · Specific standards for riparian zones
- 260-309 · Specific standards for wetlands
- 260-310 · Failure to complete installation
- 260-311 · Tax consequences
- 260-401 · Application for conservation tax credit
- 260-402 · Conditional approval of conservation tax credit
- 260-403 · Committee and director review
- 260-404 · Department of Finance and Administration review
- 260-405 · Limitations
- 260-406 · Recordkeeping
- 260-501 · Availability of credits
- 260-502 · Use of assigned credits