Arkansas § 26-51-2605 Fees

Arkansas Statutes

§ 26-51-2605 — Fees

Arkansas § 26-51-2605

Title26

This text of Arkansas § 26-51-2605 (Fees) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-51-2605 (2026).

Text

(a)(1) The Division of Arkansas Heritage may charge a fee to process:

(A)An application for an Arkansas major historic rehabilitation income tax credit; and (B) A request to record transfers of interests in an Arkansas major historic rehabilitation income tax credit to other holders.

(2)The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed the lesser of one percent (1%) of the amount of the Arkansas major historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas major historic rehabilitation income tax credit transferred.

(b)A fee collected under this subchapter by the division shall be considered cash funds of the division and shall be used for the administra

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(a) (1) The Division of Arkansas Heritage may charge a fee to process: (A) An application for an Arkansas major historic rehabilitation income tax credit; and (B) A request to record transfers of interests in an Arkansas major historic rehabilitation income tax credit to other holders. (2) The fee for processing an application for an Arkansas historic rehabilitation income tax credit shall not exceed the lesser of one percent (1%) of the amount of the Arkansas major historic rehabilitation income tax credit applied for or seventy-five hundredths percent (0.75%) of the amount of the Arkansas major historic rehabilitation income tax credit transferred. (b) A fee collected under this subchapter by the division shall be considered cash funds of the division and shall be used for the administration of this subchapter.