Arkansas Code

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Subchapter 24 — Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act [Effective If Contingency in § 26-51-2412 Is Met.]

• Section26-51-2401. Title.
• Section26-51-2402. Purpose.
• Section26-51-2403. Definitions.
• Section26-51-2404. Qualified project.
• Section26-51-2405. Eligibility certificate.
• Section26-51-2406. Projected rehabilitation or development expenditures.
• Section26-51-2407. Investment tax credits.
• Section26-51-2408. Procedure to claim the investment tax credit.
• Section26-51-2409. Credits exceeding tax liability — Assignment.
• Section26-51-2410. Fees.
• Section26-51-2411. Enforcement — Deposit of fees.
• Section26-51-2412. Effective date.