Browse Arkansas Code titles and sections
26-51-2206. Fees.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-2206. Fees.
(a)(1) The Division of Arkansas Heritage may charge a fee to process:
(A) An application for an Arkansas historic rehabilitation income tax credit; and
(B) A request to record transfers of interests in an Arkansas historic rehabilitation income tax credit to other holders.
(2) The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed two and five-tenths percent (2.5%) of the amount of the Arkansas historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas historic rehabilitation income tax credit transferred, whichever is less.
(b) A fee collected under this subchapter by the division shall be considered cash funds of the division and shall be used for the administration of this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-2206
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:26-51-2206
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 5ace5d4a1f3c3f696452904663428c243cfdca129c3d93ab28d89858f47429f5
Source location: content.xml paragraph 16806
Stored source content
26-51-2206. Fees.
(a)(1) The Division of Arkansas Heritage may charge a fee to process:
(A) An application for an Arkansas historic rehabilitation income tax credit; and
(B) A request to record transfers of interests in an Arkansas historic rehabilitation income tax credit to other holders.
(2) The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed two and five-tenths percent (2.5%) of the amount of the Arkansas historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas historic rehabilitation income tax credit transferred, whichever is less.
(b) A fee collected under this subchapter by the division shall be considered cash funds of the division and shall be used for the administration of this subchapter.
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