Arkansas Code Title 15, Subtitle 1, Chapter 4, Subchapter 24 - Steel Manufacturers' Tax Exemptions and Credits

• § 15-4-2401 - Definitions.
  As used in this subchapter: (1) "Invested" includes, but is not limited to, expenditures made from the proceeds of bonds, including interim notes or...
• § 15-4-2402 - Certification Required.
  To claim the benefits of this subchapter, a taxpayer must obtain a certification prior to December 31, 2006, from the Director of the Arkansas...
• § 15-4-2403 - Exemption From Taxes.
  Sales of natural gas and electricity to taxpayers qualified to receive the benefits of this subchapter for use in connection with the steel mill...
• § 15-4-2404 - Net Operating Loss Deduction -- Carry Forward.
  (a) Taxpayers qualified for the benefits of this subchapter and entitled to a net operating loss deduction as provided in § 26-51-427 may carry...
• § 15-4-2405 - Extension of Recycling Tax Credit -- Postconsumer Waste.
  (a) (1) A qualified manufacturer of steel which has been certified by the Director of the Arkansas Economic Development Commission after January 1, 2001,...
• § 15-4-2406 - Refund of Recycling Tax Credit.
  (a) (1) In the case of a qualified manufacturer of steel as described in § 15-4-2405(a), the provisions of § 26-51-506(f) shall not apply....
• § 15-4-2407 - Apportionment of Credit Amount.
  In the case of a qualified manufacturer of steel as described in § 15-4-2405(a) which is: (1) A proprietorship, partnership, or other business organization...

Last modified: November 15, 2016