(a) A person claiming credit under a provision of this subchapter is a "taxpayer" within the meaning of § 26-18-104 and shall be subject to all applicable provisions of § 26-18-104.
(b) Administration of the provisions of this subchapter shall be under the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.
(c) The Director of the Arkansas Economic Development Commission may promulgate such rules and regulations as are necessary to carry out the intent and purposes of this subchapter.
Section: Previous 26-52-702 26-52-703 26-52-704 26-52-705 26-52-706Last modified: November 15, 2016