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133.00.3-1.0. General Information.

AR ADC 133.00.3-1.0Arkansas Administrative Code

West's Arkansas Administrative Code
Title 133. Science and Technology Authority
Division 00.
Rule 3. Research and Development Tax Credit Program Rules
Ark. Admin. Code 133.00.3-1.0
133.00.3-1.0. General Information.
Currentness
Act 759 of 1985 provides several tax credit incentives to Arkansas taxpayers to support research and educational program efforts at Arkansas colleges and universities. Act 1607 of 2007 amends the tax credit incentives.
Act 759 of 1985 allows the Arkansas Science & Technology Authority and the Arkansas Department of Higher Education to adopt certain rules specifically governing claims for tax credits for contributions to qualified research programs at qualified educational institutions.
These statutory provisions are codified as Arkansas Code sections 26-51-1101 through 26-51-1105.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 133.00.3-1.0, AR ADC 133.00.3-1.0
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