Code of Arkansas Rules Title 26 — Taxation
26 CAR § 291-106
Issuance of tax credit
Official textcodeofarrules.arkansas.gov
# (a)
Upon receipt of the all documentation required, the Director of the Arkansas Economic Development Commission will review the documentation for completeness and if the terms and obligations under the signed financial incentive agreement have been met.
# (b)
If the requirements and obligations have been met, the Arkansas Economic Development Commission will issue a certificate of tax credit that the taxpayer must attach to the income tax return on which the credit is first claimed.
Source: view the official text
In this chapter (6 sections)
- 291-101 · Introduction
- 291-102 · Definitions
- 291-103 · Application for credit approval
- 291-104 · Credit granted
- 291-105 · Documentation required
- 291-106 · Issuance of tax credit