Arkansas Code § 26-51-2406 - The Projected Rehabilitation or Development Expenditures

(a) The projected qualified rehabilitation or development expenditures must occur during a period not to exceed eighteen (18) months.

(b) For the rehabilitation or development of an existing structure, the projected qualified rehabilitation or development expenditures must equal or exceed the adjusted basis of the existing structure, excluding the land, before the qualified rehabilitation or development work begins.

Section: Previous  26-51-2402  26-51-2403  26-51-2404  26-51-2405  26-51-2406  26-51-2407  26-51-2408  26-51-2409  26-51-2410  26-51-2411  26-51-2412    Next

Last modified: November 15, 2016