Arkansas Code Title 26, Subtitle 5, Chapter 52, Subchapter 7 - Economic Investment Tax Credit Act

• § 26-52-701 - Title.
  This subchapter may be referred to and cited as the "Economic Investment Tax Credit Act".
• § 26-52-702 - Definitions.
  As used in this subchapter: (1) "Corporate headquarters" means the home or center of operations, including research and development, of a national or multinational...
• § 26-52-703 - Precluded Provisions Supplemental.
  (a) A recipient of benefits under this subchapter is precluded from receiving benefits under the Arkansas Enterprise Zone Act of 1993, § 15-4-1701 et...
• § 26-52-704 - Credit Granted.
  There is granted a credit against the state sales and use tax liability of an eligible business of seven percent (7%) of the amount...
• § 26-52-705 - Qualification and Determination of Credit.
  (a) (1) In order to qualify for and receive the credits afforded by this subchapter, any eligible business undertaking a project shall submit a...
• § 26-52-706 - Administration.
  (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...

Last modified: November 15, 2016