Arkansas Statutes
§ 26-51-2804 — Rules
Arkansas § 26-51-2804
JurisdictionArkansas
Title26
This text of Arkansas § 26-51-2804 (Rules) 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. § 26-51-2804 (2026).
Text
(a)The Department of Finance and Administration may adopt rules to implement and administer this subchapter and to enable the certification of the income tax credit amount earned by each eligible taxpayer.
(b)The Department of Commerce shall adopt rules to:
(1)Permit verification of an eligible taxpayer's railroad track maintenance expenditures for purposes of claiming the income tax credit allowed under this subchapter;
(2)Provide for the approval of railroad track maintenance expenditures before a project commences; and (3) (A) Provide for a certificate of verification upon the completion of a project that uses railroad track maintenance expenditures.
(B)The certificate of verification provided for by rule under this subsection shall satisfy all requirements of the Department of Fin
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Legislative History
Added by Act 2021, No. 967,§ 1, eff. for tax years beginning on or after January 1, 2021.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-51-2804, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-51-2804.