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2020 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 10 - Water Resource Conservation and Development Incentives Act
- § 26-51-1001. Title
- § 26-51-1002. Legislative findings
- § 26-51-1003. Definitions
- § 26-51-1004. Applicability — Effective date
- § 26-51-1005. Credit granted — Water impoundments
- § 26-51-1007. Credit granted — Surface water conversion outside critical areas
- § 26-51-1008. Credit granted — Surface water conversion within critical areas
- § 26-51-1009. Credit granted — Land leveling for water conservation
- § 26-51-1010. Application and approval procedure — Administration
- § 26-51-1011. Development, operation, and tax credits
- § 26-51-1012. Deduction for project costs above tax credit
- § 26-51-1013. Annual compilation of credits — Expiration of the subchapter
- § 26-51-1014. Construction
- § 26-51-1015. Transfer of credit
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