Arkansas Code § 14-175-112 - Economic Development Taxes

(a) All tax proceeds received by a corporation under § 14-174-101 et seq. shall be used for any one (1) or more of the following purposes:

(1) To pay administrative costs incurred by the corporation;

(2) To pay costs incurred in connection with a project;

(3) To pay costs incurred for promotional purposes; or

(4) To pay expenses incurred by the corporation under § 14-175-113 relating to job training.

(b) No tax proceeds received by a corporation under § 14-174-101 et seq. may be used for a project for the direct benefit of a specific individual or individuals or nongovernmental enterprise or enterprises unless the primary purpose of the project is to finance facilities for the securing and developing of industry within or near the local government that levies the tax.

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Last modified: November 15, 2016