Code of Arkansas Rules Title 26 — Taxation

26 CAR § 69-102

Definitions

As used in this part:

# (1)

“Eligible costs” means the costs of:

# (A)

Construction of a new waterway facility;

# (B)

Improvement of an existing waterway facility or property;

# (C)

Capital facility rehabilitation of an existing waterway facility or property;

# (D)

Expansion of an existing waterway facility or property; or

# (E)

Construction or improvement of rail or road access to a waterway facility;

# (2)

“Office” means the Tax Credits and Special Refunds Section of the Department of Finance and Administration; and

# (3)

“Secretary” means the Secretary of the Department of Commerce.

In this chapter (8 sections)