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2020 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 51 - Income Taxes
Subchapter 24 - Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act [Effective If Contingency in § 26-51-2412 Is Met.]
- § 26-51-2401. Title
- § 26-51-2402. Purpose
- § 26-51-2403. Definitions
- § 26-51-2404. Qualified project
- § 26-51-2405. Eligibility certificate
- § 26-51-2406. Projected rehabilitation or development expenditures
- § 26-51-2407. Investment tax credits
- § 26-51-2408. Procedure to claim the investment tax credit
- § 26-51-2409. Credits exceeding tax liability — Assignment
- § 26-51-2410. Fees
- § 26-51-2411. Enforcement — Deposit of fees
- § 26-51-2412. Effective date
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