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15-5-1407. Registration of tax credits.
Arkansas Code — all titles (historical 2020) · legal_authorities
15-5-1407. Registration of tax credits.
(a) The Arkansas Development Finance Authority, in conjunction with the Revenue Division of the Department of Finance and Administration, shall develop a system for registration of all tax credits claimed under this subchapter.
(b) The system shall verify that any:
(1) Tax credit claimed upon a tax return is valid and properly taken in the year of claim; and
(2) Transfer of the tax credit is made in accordance with the requirements of this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 15-5-1407
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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Stable record: arkansas_code:legal_authorities:15-5-1407
Source file: gov.ar.code.title.15.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 3b79c6284d96bd39cb5b40537843df8d535b3a1b1d4bb9b0d2c13391c329cf5c
Source location: content.xml paragraph 9303
Stored source content
15-5-1407. Registration of tax credits.
(a) The Arkansas Development Finance Authority, in conjunction with the Revenue Division of the Department of Finance and Administration, shall develop a system for registration of all tax credits claimed under this subchapter.
(b) The system shall verify that any:
(1) Tax credit claimed upon a tax return is valid and properly taken in the year of claim; and
(2) Transfer of the tax credit is made in accordance with the requirements of this subchapter.
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