Arkansas Code
Chapter 51 - Income Taxes
Subchapter 20 - Manufacturer's Investment Tax Credit Act

§ 26-51-2001. Title - This subchapter may be known and cited as the “Manufacturer's...

§ 26-51-2002. Definitions - As used in this subchapter: (1) “Director” means the Director...

§ 26-51-2004. Credit granted - There is granted a credit against the state income tax...