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23-18-910. Tax treatment.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-18-910. Tax treatment.
The Arkansas state income tax treatment of the following events will conform to the federal income tax treatment of such events:
(1) The electric utility's receipt of a financing order that creates storm recovery property for the benefit of the electric utility;
(2) The electric utility's receipt of cash or other valuable consideration in exchange for its transfer of the storm recovery property to an affiliate which is wholly owned, directly or indirectly, by the electric utility; and
(3) The electric utility's receipt of cash or other valuable consideration in exchange for storm recovery bonds issued by the financing party.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-18-910
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:23-18-910
Source file: gov.ar.code.title.23.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1e70d320ef3ef9d347a15e0714e6ef0dd1e375b9cce0941f651d3796d0cfa539
Source location: content.xml paragraph 15243
Stored source content
23-18-910. Tax treatment.
The Arkansas state income tax treatment of the following events will conform to the federal income tax treatment of such events:
(1) The electric utility's receipt of a financing order that creates storm recovery property for the benefit of the electric utility;
(2) The electric utility's receipt of cash or other valuable consideration in exchange for its transfer of the storm recovery property to an affiliate which is wholly owned, directly or indirectly, by the electric utility; and
(3) The electric utility's receipt of cash or other valuable consideration in exchange for storm recovery bonds issued by the financing party.
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