Arkansas Code Title 26, Subtitle 5, Chapter 51, Subchapter 12 - Steel Mill Tax Incentives

• § 26-51-1201 - Definition.
  As used in §§ 26-51-1201 -- 26-51-1203, "invested" includes expenditures made from the proceeds of bonds, including interim notes or other evidence of indebtedness,...
• § 26-51-1202 - Certification Required.
  (a) To claim the benefits of §§ 26-51-1201 -- 26-51-1203, a taxpayer must obtain a certification from the Director of the Arkansas Economic Development...
• § 26-51-1203 - Net Operating Loss Deduction -- Carry Forward.
  (a) Taxpayers qualified under § 26-51-1202(a) and (b), entitled to a net operating loss deduction as provided in § 26-51-427, may carry forward that...
• § 26-51-1204 -- 26-51-1210 - [Reserved.]
• § 26-51-1211 - Definitions.
  As used in §§ 26-51-1211 -- 26-51-1214: (1) "Invested" includes expenditures made from the proceeds of bonds including interim notes or other evidence of...
• § 26-51-1212 - Certification Required -- Contents.
  To claim the benefits of §§ 26-51-1211 -- 26-51-1214, a taxpayer must obtain certification prior to June 30, 1994, from the Director of the...
• § 26-51-1213 - Net Operating Loss Deduction -- Carry Forward.
  (a) Taxpayers qualified under § 26-51-1212(2) and entitled to a net operating loss deduction as provided in § 26-51-427 may carry forward that deduction...
• § 26-51-1214 - Sales of Natural Gas and Electricity -- Exemption.
  (a) Sales of natural gas and electricity to taxpayers qualified under § 26-51-1212(1) or § 26-51-1212(2) for use in connection with the steel mill...
• § 26-51-1215 - Tax Credit for Waste Reduction, Reuse, or Recycling Equipment.
  (a) As used in this section, "waste reduction, reuse, or recycling equipment" means the same as defined in § 26-51-506 except that it also...

Last modified: November 15, 2016