Arkansas § 26-51-460 Opportunity zones - Definition

Arkansas Statutes

§ 26-51-460 — Opportunity zones - Definition

Arkansas § 26-51-460

Title26

This text of Arkansas § 26-51-460 (Opportunity zones - Definition) 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. § 26-51-460 (2026).

Text

(a)Except as provided in subsection (b) of this section, 26 U.S.C. § 1400Z-2 , as in effect on January 1, 2018, regarding opportunity zones, is adopted for the purpose of computing Arkansas income tax liability.

(b)As used in this section and for purposes of the adoption of 26 U.S.C. § 1400Z-2 , "opportunity zone" means a population census tract located in Arkansas that is designated as a qualified opportunity zone under 26 U.S.C. § 1400Z-1 , as of January 1, 2019.

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(a) Except as provided in subsection (b) of this section, 26 U.S.C. § 1400Z-2 , as in effect on January 1, 2018, regarding opportunity zones, is adopted for the purpose of computing Arkansas income tax liability. (b) As used in this section and for purposes of the adoption of 26 U.S.C. § 1400Z-2 , "opportunity zone" means a population census tract located in Arkansas that is designated as a qualified opportunity zone under 26 U.S.C. § 1400Z-1 , as of January 1, 2019.