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133.00.3-2.0. Program Description.

AR ADC 133.00.3-2.0Arkansas 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 133.00.3-2.0
133.00.3-2.0. Program Description.
Currentness
The Research & Development Tax Credit Program allows credits against a taxpayer's Arkansas state income tax for making certain qualified research expenditures, as well as certain donations or sales below cost of new machinery and equipment to a qualified research program.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 133.00.3-2.0, AR ADC 133.00.3-2.0
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