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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

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

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 51
  4. 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 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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