Code of Arkansas Rules Title 26 — Taxation
26 CAR § 260-404
Department of Finance and Administration review
Official textcodeofarrules.arkansas.gov
For good cause shown, the Department of Finance and Administration may review and either accept or reject in whole or in part any wetland and riparian zone conservation tax credit claimed by a taxpayer and may require information from a taxpayer regarding the:
# (1)
Appraisal value of the qualified real property interest;
# (2)
Amount of the wetland and riparian zone conservation tax credit;
# (3)
Validity of the wetland and riparian zone conservation tax credit; and
# (4)
Other relevant matters.
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