Arkansas Code
Chapter 51 - Income Taxes
Subchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Act

§ 26-51-2201. Title - This subchapter shall be known and may be cited as...

§ 26-51-2202. Purpose - The purpose of this subchapter is to encourage economic development...

§ 26-51-2203. Definitions - As used in this subchapter: (1) “Arkansas historic rehabilitation income...

§ 26-51-2208. Effective dates - This subchapter is effective for tax years beginning on or...