Code of Arkansas Rules Title 26 — Taxation
26 CAR § 261-105
Appeals
Official textcodeofarrules.arkansas.gov
# (a)
Except as otherwise provided herein, an applicant or an approved applicant may appeal, pursuant to 15 CAR § 1-501 et seq., any decision or action of the Director of the Arkansas Natural Resources Commission.
# (b)
All decisions related to recapture of tax credits shall be appealed in accordance with the Department of Finance and Administration’s established procedures as found in the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq.
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In this chapter (16 sections)
- 261-101 · Purpose
- 261-102 · Definitions
- 261-103 · Limitations
- 261-104 · Recordkeeping
- 261-105 · Appeals
- 261-201 · Application for tax credit
- 261-202 · Fees
- 261-203 · Issuance of certificate of tax credit approval by the director
- 261-204 · Issuance of certificate of completion by the director
- 261-301 · Project design, construction, and maintenance requirements
- 261-302 · Project completion
- 261-303 · Project termination
- 261-401 · Installation of a water measuring or metering device
- 261-501 · Transfer of ownership
- 261-502 · Perfecting transfer of ownership
- 261-503 · Responsibility for failure to complete or maintain project