{"data":{"id":"us-ar/ark.-code-ann.-26-51-1003","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1003","heading":"Definitions","body":"As used in this subchapter: (1) \"Acre-foot\" means the volumetric measure equal to forty-three thousand five hundred sixty cubic feet (43,560 cu. ft.) or approximately three hundred twenty-five thousand nine hundred gallons (325,900 gals.); (2) \"Application\" means a written request for approval of a project for tax credits, describing the project, including a water conservation plan outlining the operation of the project and any additional requirements as the Arkansas Natural Resources Commission may adopt by rule; (3) \"Approved applicant\" means an individual, fiduciary, partnership, limited liability company, or corporation that submits a written request for approval of a project for tax credits in compliance with this subchapter and receives a certificate of approval for that project; (4) \"Commission\" means the Arkansas Natural Resources Commission; (5) \"Critical groundwater areas\" means those areas that are designated by the commission pursuant to the Arkansas Groundwater Protection and Management Act, § 15-22-901 et seq.; (6) \"Department\" means the Department of Finance and Administration; (7) \"Land leveling\" means modifying the surface relief of a field to a planned grade to provide a more suitable surface for efficiently applying irrigation water without excessive erosion, loss of water quality, or damage to land by waterlogging; (8) \"Project\" means: (A) The construction, installation, or restoration of water impoundment or water control structures of twenty (20) acre-feet or more designed for the purpose of storing water to be used for agricultural, commercial, or industrial purposes; (B) The conversion from groundwater to surface water use by agricultural, commercial, industrial, or recreational water users; (C) Agricultural land leveling resulting in water savings due to the more efficient use of irrigation water for which tax credits are claimed; and (D) (i) The purchase and installation of water measuring or metering devices used to determine the quantity of water used. (ii) Installation of such devices shall be considered a conversion from groundwater to surface water for tax credit purposes; and (9) \"Project cost\" means the actual expenditure for a project, less any reimbursement received by the approved applicant from cost-share programs. Acts 1995, No. 341, § 3; 1999, No. 1050, § 18; 2001, No. 727, § 1; 2011, No. 631, § 1.\n\nAs used in this subchapter:\n\n(1) \"Acre-foot\" means the volumetric measure equal to forty-three thousand five hundred sixty cubic feet (43,560 cu. ft.) or approximately three hundred twenty-five thousand nine hundred gallons (325,900 gals.);\n\n(2) \"Application\" means a written request for approval of a project for tax credits, describing the project, including a water conservation plan outlining the operation of the project and any additional requirements as the Arkansas Natural Resources Commission may adopt by rule;\n\n(3) \"Approved applicant\" means an individual, fiduciary, partnership, limited liability company, or corporation that submits a written request for approval of a project for tax credits in compliance with this subchapter and receives a certificate of approval for that project;\n\n(4) \"Commission\" means the Arkansas Natural Resources Commission;\n\n(5) \"Critical groundwater areas\" means those areas that are designated by the commission pursuant to the Arkansas Groundwater Protection and Management Act, § 15-22-901 et seq.;\n\n(6) \"Department\" means the Department of Finance and Administration;\n\n(7) \"Land leveling\" means modifying the surface relief of a field to a planned grade to provide a more suitable surface for efficiently applying irrigation water without excessive erosion, loss of water quality, or damage to land by waterlogging;\nnt to the Arkansas Groundwater Protection and Management Act, § 15-22-901 et seq.;\n\n(6) \"Department\" means the Department of Finance and Administration;\n\n(7) \"Land leveling\" means modifying the surface relief of a field to a planned grade to provide a more suitable surface for efficiently applying irrigation water without excessive erosion, loss of water quality, or damage to land by waterlogging;\n\n(8) \"Project\" means: (A) The construction, installation, or restoration of water impoundment or water control structures of twenty (20) acre-feet or more designed for the purpose of storing water to be used for agricultural, commercial, or industrial purposes; (B) The conversion from groundwater to surface water use by agricultural, commercial, industrial, or recreational water users; (C) Agricultural land leveling resulting in water savings due to the more efficient use of irrigation water for which tax credits are claimed; and (D) (i) The purchase and installation of water measuring or metering devices used to determine the quantity of water used. (ii) Installation of such devices shall be considered a conversion from groundwater to surface water for tax credit purposes; and\n\n(A) The construction, installation, or restoration of water impoundment or water control structures of twenty (20) acre-feet or more designed for the purpose of storing water to be used for agricultural, commercial, or industrial purposes;\n\n(B) The conversion from groundwater to surface water use by agricultural, commercial, industrial, or recreational water users;\n\n(C) Agricultural land leveling resulting in water savings due to the more efficient use of irrigation water for which tax credits are claimed; and\n\n(D) (i) The purchase and installation of water measuring or metering devices used to determine the quantity of water used. (ii) Installation of such devices shall be considered a conversion from groundwater to surface water for tax credit purposes; and\n\n(i) The purchase and installation of water measuring or metering devices used to determine the quantity of water used.\n\n(ii) Installation of such devices shall be considered a conversion from groundwater to surface water for tax credit purposes; and\n\n(9) \"Project cost\" means the actual expenditure for a project, less any reimbursement received by the approved applicant from cost-share programs.","path":["AR Code","Title 26","Chapter 51","Subchapter 10"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"1ff44254dba117d448f3b35bf72d94c416cd95f92ebd960bfae15c07555285dd","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1002","next":"us-ar/ark.-code-ann.-26-51-1004"},"notice":"GroundRules: Original legal text. Not legal advice."}