Code of Arkansas Rules Title 26 — Taxation

26 CAR § 261-101

Purpose

# (a)

The State of Arkansas is blessed with abundant rainfall and other surface and underground water resources that, when managed conjunctively, can provide a continuous high-quality water supply to meet the foreseeable needs of the entire state.

# (b)

Existing water use patterns are depleting groundwater supplies at an unacceptable rate, and alternative surface water supplies are not available in sufficient quantities without developing additional water storage to alleviate this groundwater depletion problem.

# (c)

The tax incentives provided under this program encourage water users to invest in the:

# (1)

Construction of impoundments to utilize available surface water and reduce our dependence on groundwater;

# (2)

Conversion from groundwater use to surface water use when surface water is available;

# (3)

Water conservation practice of land-leveling to reduce agricultural irrigation water use; and

# (4)

Installation of water meters to monitor groundwater usage.

# (d)

It is of utmost importance to Arkansas that within critical groundwater areas, surface water be used when available.

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