Arkansas Code
Chapter 4 - Development Of Business And Industry Generally
Subchapter 36 - New Markets Jobs Act of 2013

§ 15-4-3601. Title - This subchapter shall be known and may be cited as...

§ 15-4-3602. Definitions - As used in this subchapter: (1) “Applicable percentage” means: (A)...

§ 15-4-3603. New market tax credit - (a) A corporation, limited liability company, association, partnership, or other...

§ 15-4-3604. Transferability - (a) A tax credit claimed under this subchapter shall not...

§ 15-4-3605. Certification of qualified equity investments - (a) (1) (A) (i) A qualified community development entity that...

§ 15-4-3606. Letter rulings - (a) Subject to the requirements and limitations of this section,...

§ 15-4-3607. Recapture - The Arkansas Economic Development Commission shall recapture the tax credit...

§ 15-4-3608. Cure period — Notice of noncompliance - (a) Enforcement of each of the recapture provisions under §...

§ 15-4-3609. Refundable performance fee - (a) A qualified community development entity that seeks to have...

§ 15-4-3610. Retaliatory tax - (a) An entity claiming a tax credit under this subchapter...

§ 15-4-3611. Decertification - (a) (1) If a qualified equity investment is certified under...

§ 15-4-3612. Reports - (a) (1) A qualified community development entity that issues a...

§ 15-4-3613. Revenue impact assessment - (a) (1) Before making a qualified low-income community investment, a...

§ 15-4-3614. Rules - The Arkansas Economic Development Commission shall promulgate rules to implement...