Code of Arkansas Rules Title 26 — Taxation
26 CAR § 69-103
Tax credit
Official textcodeofarrules.arkansas.gov
An income tax credit is allowed against the Arkansas income tax due from a taxpayer for eligible costs incurred by a taxpayer to make capital improvements to a waterway facility or property related to water transportation in Arkansas.
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In this chapter (8 sections)
- 69-101 · Title
- 69-102 · Definitions
- 69-103 · Tax credit
- 69-104 · Application
- 69-105 · Cost-benefit analysis
- 69-106 · Issuance of tax credit
- 69-107 · Limitations
- 69-108 · Review