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15-4-1705. Projects under Manufacturer's Investment Sales and Use Tax Credit Act of 1985.
Arkansas Code — all titles (historical 2020) · legal_authorities
15-4-1705. Projects under Manufacturer's Investment Sales and Use Tax Credit Act of 1985.
(a)(1) No person or entity may file for benefits under this subchapter if an application for benefits has been filed and approved under the Economic Investment Tax Credit Act, § 26-52-701 et seq., for the same project.
(2) However, an application for benefits under the Economic Investment Tax Credit Act, § 26-52-701 et seq., may be withdrawn if no tax credits have been taken under that subchapter.
(b)(1) When a project has been approved under the Economic Investment Tax Credit Act, § 26-52-701 et seq., no application for a project under this subchapter will be accepted until the expiration of one (1) year after the date of the approval of the application under the Economic Investment Tax Credit Act, § 26-52-701 et seq.
(2) When a project has been approved under this subchapter, no application for projects under the Economic Investment Tax Credit Act, § 26-52-701 et seq., shall be accepted until the expiration of one (1) year after the date of approval of the application under this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 15-4-1705
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:15-4-1705
Source file: gov.ar.code.title.15.odt
Pages: Not recorded – Not recorded
Passage SHA-256: ef7502bc3340565db3caa06c85f220bc0608d75925ae2e287aa50e4c59120c89
Source location: content.xml paragraph 3507
Stored source content
15-4-1705. Projects under Manufacturer's Investment Sales and Use Tax Credit Act of 1985.
(a)(1) No person or entity may file for benefits under this subchapter if an application for benefits has been filed and approved under the Economic Investment Tax Credit Act, § 26-52-701 et seq., for the same project.
(2) However, an application for benefits under the Economic Investment Tax Credit Act, § 26-52-701 et seq., may be withdrawn if no tax credits have been taken under that subchapter.
(b)(1) When a project has been approved under the Economic Investment Tax Credit Act, § 26-52-701 et seq., no application for a project under this subchapter will be accepted until the expiration of one (1) year after the date of the approval of the application under the Economic Investment Tax Credit Act, § 26-52-701 et seq.
(2) When a project has been approved under this subchapter, no application for projects under the Economic Investment Tax Credit Act, § 26-52-701 et seq., shall be accepted until the expiration of one (1) year after the date of approval of the application under this subchapter.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-52-701 — 26-52-706. [Repealed.]
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-52-701
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: repealed. The source passage cites 26-52-701. This identifies an authority to review, not proof of applicability.