Code of Arkansas Rules Title 26 — Taxation
26 CAR § 261-201
Application for tax credit
(a) An applicant requesting a tax credit under this program must submit a written application on a form provided by the Director of the Arkansas Natural Resources Commission and pay a required fee, if applicable, to the Natural Resources Division of the Department of Agriculture.
(b) The application form shall require the following information:
(1) Name of the individual or legal entity seeking credit for construction of the project identified in the application;
(2) Social Security number or federal employer identification number;
(3) Address and telephone number of the individual or legal entity seeking credit;
(4) Name, address, and telephone number of a contact person capable of answering questions about the application;
(5) Estimated project cost, including a breakdown of costs by activity;
(6)(A) List of other programs from which cost-share or tax credit assistance will be obtained.
(B) Include all those applied for, even if approval is still pending, and the amount of contribution anticipated from each;
(7) Location of project site (e.g., county, section, township, range, watershed, etc.), including driving directions to the site;
(8) Detailed plans of project in sufficient detail as necessary; and
(9) Additional relevant information may be requested by the Director of the Arkansas Natural Resources Commission as deemed necessary for a complete review of the proposed project.
Source: view the official text
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