Arkansas Code
Chapter 52 - Gross Receipts Tax
Subchapter 9 - Steel Mill Tax Incentives

§ 26-52-901. Definitions - As used in this subchapter: (1) “Invested” includes expenditures made...

§ 26-52-903. Exemption from taxes - Sales of natural gas and electricity to taxpayers qualified under...

§ 26-52-911. Definitions - As used in this section and §§ 26-52-912 — 26-52-914:...

§ 26-52-912. Certification required — Contents - To claim the benefits of § 26-52-911, this section, and...

§ 26-52-913. Net operating loss deduction — Carry forward - Taxpayers qualified under § 26-52-912(2) and entitled to a net...

§ 26-52-914. Exemption of sales of natural gas and electricity - Sales of natural gas and electricity to taxpayers qualified under...