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

Ark. Code Ann. § 26-51-2605: Fees

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Where this section sits in the code
  1. AR Code
  2. Title 26
  3. Chapter 51
  4. Subchapter 26

(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. Added by Act 2019, No. 855,§ 2, eff. 7/24/2019.

(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.

(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.

(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.

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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