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15-4-1802. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
15-4-1802. Definitions.
As used in this subchapter:
(1) “Bonds” means revenue bonds or general obligation bonds;
(2) “Eligible facility” means any facility owned by any state agency or political subdivision and any facility financed through the issuance of bonds by any state agency or political subdivision at which at least one hundred (100) people are employed and which is acquired or completed or substantially reconstructed or expanded after December 31, 1992;
(3) “Political subdivision” means cities of the first class or cities of the second class and counties and any governmental entity created by them; and
(4) “State income tax” means the Arkansas state income tax.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 15-4-1802
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:15-4-1802
Source file: gov.ar.code.title.15.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a68d47278d7736026c3d75998498942d67f57191f3f637385bac831d1c1db209
Source location: content.xml paragraph 3548
Stored source content
15-4-1802. Definitions.
As used in this subchapter:
(1) “Bonds” means revenue bonds or general obligation bonds;
(2) “Eligible facility” means any facility owned by any state agency or political subdivision and any facility financed through the issuance of bonds by any state agency or political subdivision at which at least one hundred (100) people are employed and which is acquired or completed or substantially reconstructed or expanded after December 31, 1992;
(3) “Political subdivision” means cities of the first class or cities of the second class and counties and any governmental entity created by them; and
(4) “State income tax” means the Arkansas state income tax.
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