Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-51-2006: Administration

Where this section sits in the code

AR Code
Title 26
Chapter 51
Subchapter 20

(a) A person claiming credit under this subchapter is a "taxpayer" within the meaning of § 26-18-104 and shall be subject to all applicable provisions of § 26-18-104 .

(b) Administration of the provisions of this subchapter shall be under the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq.

(c) The Director of the Arkansas Economic Development Commission may promulgate such rules as are necessary to carry out the intent and purposes of this subchapter.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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