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006.05.202-11. Taxes Paid Prior to Enterprise Zone Designation

AR ADC 006.05.202-11Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 202. 1989-1 Gross Receipts and Use Tax/Enterprise Zones
Ark. Admin. Code 006.05.202-11
006.05.202-11. Taxes Paid Prior to Enterprise Zone Designation
Currentness
No sales or use tax refunds or income tax credits shall be authorized until such time as the area in which a business is located or is to locate has been designated as an enterprise zone by AIDC and the business has been certified as a participant in the program.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.202-11, AR ADC 006.05.202-11
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