Code of Arkansas Rules Title 26 — Taxation
26 CAR § 270-301
Severability
Official textcodeofarrules.arkansas.gov
If any provision of this part or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or application of this part which can be given effect without the invalid provision or application, and to this end the provisions of this part are declared to be severable.
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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