Code of Arkansas Rules Title 26 — Taxation
26 CAR § 270-101
Purpose
Official textcodeofarrules.arkansas.gov
This part is promulgated pursuant to Arkansas Code § 26-51-506, which provides for an income tax credit, as well as recapture of the credit in certain instances, as an incentive for taxpayers to engage in waste reduction, reuse, or recycling activities including the use of postconsumer recyclables generated in Arkansas.
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In this chapter (19 sections)
- 270-101 · Purpose
- 270-102 · Definitions
- 270-103 · Eligible costs
- 270-104 · Ineligible costs
- 270-105 · Recordkeeping
- 270-106 · Eligible applicants
- 270-107 · Application forms
- 270-108 · Credit determination, maximum, and carryforward
- 270-109 · Apportionment of credit
- 270-110 · Refund of credit
- 270-111 · Limitations on other deductions
- 270-201 · Application process
- 270-202 · Deadlines
- 270-203 · Determination of eligibility
- 270-204 · Informal settlement
- 270-205 · Preliminary approval
- 270-206 · Appeal of director’s decision
- 270-301 · Severability
- 270-302 · Effective date